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2013 (11) TMI 882 - CESTAT NEW DELHIClandestine removal of goods – Physical weightment of goods - Held that:- Demand of duty on the goods found short during the course of physical verification by central excise officers - The duty involved on the goods has already been paid by the appellant and also appropriated by the lower authorities and penalty is imposed under Rule 25 of the Central excise Rules, 2002 on the appellant - Physical verification of the goods was done by the officers on 30.11.2007 - The weight of the goods found short was ascertained on the basis of number of pipes and tubes found short multiplied by the sectional weight mentioned in the catalogue of the appellant themselves - There is no substance in the arguments of the appellant that no actual weighment was done by the Department during the course of verification – order upheld with regard to demand of duty as well as the confirmation of penalty against the appellant – Decided against Assessee.
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