Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (7) TMI 638 - AT - Central ExciseFirst Stage / Second stage dealer - Excess goods found than the recorded value – Seizure of excess goods - Respondent is a first stage dealer registered with the Central Excise Department - Confiscation of the seized goods have been ordered on the basis of statement of Sh. P.K. Aggarwal, Area Sales Manager – Held that:- There is no other evidence corroborative or otherwise to show that the appellants had indulged in clandestine removal of the impugned goods - The appellant is a 1st stage dealer and not a manufacturer - Respondent have taken a categorical stand that inasmuch as they have not received the papers, no entries were made in their records - There is no allegation that the respondent was in the process of passing on the modvat credit to buyers. Once the goods are not recorded in the records maintained by the first stage dealer, he cannot be held liable for passing on unwanted cenvat credit to the buyers. A first stage dealer is required to enter only cenvatable items in his records and cannot be compelled to record the goods, in which he may be trading – Appeal rejected – Decided against the Revenue. Clandestine Removal - Cenvatable goods involving modvat credit of Rs. 1,24,484/- were found short – Held that:- Hon’ble Tribunal upheld the denial of modvat credit of Rs. 1,24,484/- as the goods were removed clandestinely – Decided in favor of Assessee.
|