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2013 (11) TMI 1285 - CESTAT CHENNAIDuty demand on the basis of private notebook - Held that:- Taking into account of the statement of Shri T. Ramkumar, who has signed the mahazar and the statement of Smt. Rajeswari after three days of the seizure of the notebook, it is established recovery of the notebook from their factory - it is not ncesssary to establish the clandestine removal of the goods by producing evidence in the nature of supply of raw materials manufactured and cleared and sold - the appellant cleared the goods without payment of duty on the basis of the notebook – Thus, demand of duty along with interest and penalty are justified. The demand of duty along with interest and penalty under Section 11AC of the Act, 1944 are upheld - As the penalty has already been imposed under Section 11AC of the Act, penalty under Rule 25 is set aside - as the penalty has already been imposed on the appellant -Thus, it is appropriate to set aside the penalty – Decided partly in favour of Assessee.
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