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2012 (10) TMI 384 - AT - Central ExciseClandestine manufacturing activity - 100% EOU for manufacture of Needles - One cannulae was needed for manufacturing one needle – alleged that stock as per RG-1 was nil on 26-7-2000 and there was no production recorded – Held that:- Unaccounted final products are seized from the possession of the Appellants. Their private records showed receipt and issue of cannulae - appellants had manufactured the needles as alleged. As a Hundred Percent EOU they were supposed to maintain account of raw materials and finished goods. They preferred to show these items to be nil and to continue manufacturing activity - confiscation of needles under the provisions of Central Excise Rules is upheld - redemption fine on needles is upheld.
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