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2013 (5) TMI 623 - AT - Central ExciseClandestine clearance of goods – Demand related to clearance of unaccounted goods - The contention of the applicant is that except statement of the Director there is no evidence regarding clearance of goods without payment of duty. Held that:- Admission made by the appellant the Director of the manufacturing unit as well as the authorised signatory of the recipient that the goods were cleared and received without payment of duty. It is a clear case of clandestine clearance of goods therefore the ratio of the decision of the case Orissa Bridge & Construction Corpn. Ltd. Vs. CCE [2008 (8) TMI 585 - SUPREME COURT OF INDIA] is not applicable on the facts of the present case. Thus, as per admission made by the Director of the manufacturing unit as well as recipient there is no infirmity in the impugned order whereby the demand of duty is confirmed and penalties were imposed on the unit as well as on the Director.
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