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2013 (5) TMI 343 - AT - Central ExciseInspection - Non-maintenance of record - shortage of goods – Demand of duty - Discharge of duty by appellant under compounded levy scheme – rejected - Held that :- The question required to be decided in the present appeal is as to whether the non-maintenance of record by the appellant during the intervening period of filing the application and rejection of the same by the Commissioner, which resulted in shortages of grey fabrics and final product would call for confirmation of duty of Rs.300,020/-. As per the appellant during the said period, they discharged their duty liability under compounded levy scheme, which does not take into consideration. There is nothing on record to show that the goods found short were not included in the goods cleared under compounded levy scheme, on which the duty already stand discharged. It is not the Revenue’s case that such shortages were not part and parcel of the clearances effected under compounded levy scheme on which duty already stand paid by the appellants. Thus, no justification in separate confirmation of demand of Rs.3,00,020/-. Accordingly, we set aside the impugned order.
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