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2013 (12) TMI 517 - AT - Central ExciseClandestine removal of goods - Invoices issued – Waiver of Pre-deposit – Held that:- The appellants have not been able to make out a prima facie good case in their favour so as to allow the stay petition unconditionally - as clarified by the banks, such bank discounting can only be adopted on being satisfied that the goods covered by a particular invoice are actually received by the buyer - the fact that in some of the invoices having the same serial number, the amounts billed were different, also indicated that one serial number invoices was being used by the franchise units repeatedly - the evidences collected by Revenue as regards receipt of unaccounted cut-tobacco or receipt of tissue paper from M/s. Pamwi Tissues, against cash which do not stand reflected in their accounts are indicative of the activities of the franchise units - all the appellants directed to deposit 25% of duty amount as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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