Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 560 - AT - Central ExciseClandestine Removal of Pan Masala - Held that:- Deeming provision is applicable in those cases where there is no evidence of start of production is available - the Commissioner has accepted that the appellant was indulging in manufacture and clandestine clearance of pan masala since January, 2011 - There is also evidence on record to show that there was agreement between the appellant and their brand owner, Shri Sunil Kumar Agarwal, Director of M/s.Astha Fragrance Pvt. Ltd. which was executed with effect from 1.10.2010 and the present premises in which the machines were found to be installed were taken on rent by the appellant from January, 2011 as per the statement of the owner of premises - it is clear that the appellant was manufacturing the said goods from January, 2011. Waiver of Pre-deposit – Penalty - The appellant has deposited the amount of ₹ 55.50 lakh, which is for the period January, 2011 - the deposit is sufficient for the purpose of section 35F of Central Excise Act, 1944 - as regard penalty, the appellant was indulging in the clandestine activity for manufacture of pan masala - They are prima facie, liable to penalty inasmuch as the demand of duty for the period to the extent of ₹ 55.50 lakhs has already been deposited, the appellant was directed to deposit further amount of ₹ 55 lakhs towards penalty - Partial stay granted.
|