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2013 (1) TMI 355 - CESTAT, NEW DELHICompounded levy scheme - under Rule 96ZP - Annual capacity of production - Closure of unit - Non- intimation - of closing stock - Electricity meter reading - Held that:- Rolling mill was being run on diesel generator set. Therefore non- furnishing of latest meter reading of electricity before the closure of the unit is not of much consequence - Rejection of abatement As regards non-furnishing of information regarding closing stock position, However, the fact remains that the officials of the department were negligent in the duty inasmuch as they did not visit the factory of the respondent for verification, despite having received intimation about the closure of production. The department has not filed report regarding those three visits for the benefit of the Tribunal. Thus, this is not clear whether or not the officials of the department verified the stock position on 17-11-1997, 22-11-1997 and 26-3-1998. Though the rule cast an obligation on the assessee to furnish information regarding stock position but this does not mean the excise official have no duty to verify the stock position. When the excise officers, however, visited the factory of the respondent on three occasions, it was expected of them to verify the stock position and presumably they must have verified the stock position, the aforesaid information has been withheld by the department. In favour of assessee
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