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2012 (11) TMI 374 - HC - Central ExciseDemand of duty - allegation against the Appellants was of suppression of actual production; a clandestine removal of goods and of the fabrication of record – Held that:- Electricity consumed in excess is not the sole evidence on which the finding of a suppression of production and of clandestine removals has been made - Adjudicating Officer has adverted to the statements of the transporters. A finding has also been arrived at that the Appellants had procured bogus purchase invoices which were utilised to clear finished excisable goods under the pretext of these being traded goods - Appellants shall make a pre-deposit of twenty five per cents of the demand for duty
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