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2013 (11) TMI 1423 - AT - Central ExciseLoose documents and registers maintained - Waiver of Pre-deposit of duty – Penalty under rule 25 of Central Excise Rules, 2002 r.w. Section 11AC of the Central Excise Act, 1944 - Private Penalty under Rule 26 of Central Excise Rules,2002 – Held that:- These statements clearly indicate that the documents recovered from the premises of Shri Sureka were geneuine and reflect the true entries of receipt of raw materials and dispatches of finished goods by the Applicants – payment made towards receipt of un-accounted raw materials and the accounted receipts as well - Prima-facie, the applicants could not able to make out a case for full waiver of pre-deposit - the issue involved relates to appreciation of evidences produced by both sides, which can be taken up at the time of final disposal of Appeals - assessee directed to deposit 25% of the duty as pre-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted.
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