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2013 (11) TMI 982 - CESTAT NEW DELHIConfirmation of Cenvat credit – Assessee contended that there was no real shortage as the weight of the Cenvat Credit availed HR Sheets in stock had been by estimation basis and not by actual weighment – Held that:- There was a weighing machine in the factory in which one or two HR Sheets could be weighed at a time, the weight could also be determined on the basis that average weight of HR Sheet of 1.25met x 2.5 met dimension is 73.5 Kg. - besides this, at the time of stock taking Sh. Puri, was present and at that time he had accepted the method of determination of weight not only by signing the stock verification report but also stating in his statement recorded under section 14 of the Central Excise Act, 1944 he accepts the shortage and agrees to pay the duty on the HR Sheets found short - Once Sh. Puri has taken this position at the time of stock taking and has given a statement under section 14 of the Central Excise Act, at the time of adjudicating and appeal proceedings he cannot reverse his earlier stand in his statement under section 14 accepting the shortage as the same would be act as a estoppel - The appellant’s plea that the method of weighment was not correct is, therefore, no acceptable - just because for setting aside the penalty, the Commissioner (Appeals) has given findings that on the basis of mere shortage clandestine removal cannot be inferred, the confirmation of duty demand cannot be set aside – Decided against Assessee.
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