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2013 (11) TMI 1152 - AT - Central ExciseClandestine Removal of goods - Rule 95A of the erstwhile Central Excise Rules, 1944 Waiver of Pre-deposit Penalty under Rule 25 of Central Excise Rule,2002 r.w. Section 11AC of the Central Excise Act,1944 - Held that:- The appellant removed the goods clandestinely and there was excess stock of over and above the statutory records - These facts are not seriously disputed by the appellant at any point of time - The clandestine removal of biris based on private records was recovered by the officers there is no reason to interfere with the order passed by the Commissioner (Appeals) - the appellant had deposited the entire amount of duty - 25% of duty towards penalty under Section 11AC of the Act to be deposited as pre-deposit upon such submission rest of the duty to be waived till the disposal Partial stay granted.
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