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2013 (10) TMI 399 - AT - Central ExciseExemption Notification No. 6/2002-CE - Assessee was engaged in the manufacture of asbestos cement pressure pipes used for conveying drinking water falling under Chapter 68 – Revenue was of the view that the appellants employees did not allow them to conduct the investigation at their end, they shifted focus of investigation at the end of suppliers of fly ash – Held that:- Held that:- Prima facie there seems to ample evidence against the appellant indicating that the procurement of fly ash was not actually being done by them and only the records showing receipt of the same were being maintained - The Revenue had conducted investigations at the suppliers end, at the transporters end and at dharmakanta end - It had come out that the fly ash was being lifted by the transporter who was initially accepted the transportation but subsequently denied it - However, the evidentiary value of these statements can be appreciated only at the time of final disposal of the appeal. the statement of Shri Mahmood Ahmad and Shri V.K. Agrawal, Assistant Engineers of M/s Kota Thermal Power were vital piece of evidence indicating that they maintained all the records in their factory showing the parties lifting the fly ash and the appellants name does not appear in the records - The appellants stand that such lifting was being done from outside the pond where fly ash dumped, it was done by the transporters and as such their name had not appeared in the records of Kota Thermal Power Plant, can be examined only at final disposal. Bar of Limitation - In such a scenario even the aspect of plea of limitation may not be, prima facie, available to the appellant, inasmuch as the entire case of Revenue was that records were being maintained only to show the receipt of consumption of fly ash, which had turned out to be false. Waiver of Pre-Deposit – Prima Facie the appellant does not have a case in his favour - The appellants have not pleaded any financial hardships and have not placed on record any evidence to show their poor financial condition – applicant was directed to deposit 50% of the confirmed duty – Upon such submission rest of the duty to be stayed till the disposal – Partial Stay Granted.
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