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2013 (8) TMI 121 - HC - Central ExciseWaiver of pre-deposit Stay application -Issue involved is regarding demand of duty on the appellant on the ground of under valuation of finished goods 'Frit' and clandestine removal thereof. The demand is also on the ground that the appellant exceeded the SSI exemption limit of Rs.4 crores, subject to addition of confirmation of demand in respect of under-valuation and clandestine removal Held that:-Adjudicating authority has relief upon only the consumption of gas used for fire and kiln - Statement of one of the appellant's manufacture, to whom the appellant had supplied the raw material Frit, was recorded and on the basis of such statement, the lower authority has come to the conclusion that there was gross clandestine removal of the goods - Issue is contentious one and needs to be gone into detail, which can be done as at the time of final disposal - The Petitioner is directed to deposit Rs.25 lakhs with the department within a period of 12 weeks Decided in favor of Assessee.
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