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2013 (5) TMI 407 - AT - Central ExciseNotification No.214/86-CE - Job Work - Benefit denied - clandestine manufacture - Clarence of goods without payment of duty - Held that:- In the instant case, the goods that are manufactured from the raw materials supplied by Aabcee Packaging were not cleared to their premises. Even this clearance was effected under cover of invoices of the raw material supplier and not under those of the so-called job worker. There is also no evidence of the goods having suffered duty at the hands of the buyers. Thus, the appellant cannot claim the benefit of the above notification. After pursuing the statements coupled with the relevant invoices support the Revenue’s case that the appellants were clandestinely manufacturing and clearing excisable goods without payment of duty during the material period. Therefore the demand of duty/interest/penalty are all sustainable. Thus, appeal is dismissed. However, the separate penalty imposed on the proprietor of Srinidhi Packaging cannot be sustained. For the same offence, there cannot be separate penalties on the proprietor and his concern.
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