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2014 (2) TMI 874 - CESTAT KOLKATAWaiver of pre-deposit of duty - Penalty u/s 11AC and Rule 26 of Central Excise Rules, 2002 - Demand of differential duty - Reliability of documents - Held that:- Applicant company is manufacture and clearance of Silico Manganese from their factory for the period from 2005 to November, 2007 clandestinely without payment of appropriate duty - data was maintained in ‘Tally’ accounting package and de-coded by the officers after getting necessary Password and user I.D. from the computer operator Shri Ajay Kr. Behara. In the said Pendrive, the data related to account information, inventory information, accounting choice, inventory vouchers, profit and loss account, stock scenario, ratio analysis, sales register, purchase register, zonal register were maintained. Directors has meticulously analyzed the data contained in the said Pendrive vis-`-vis the statutory records maintained by the Applicant in the daily stock register and arrived at a finding that the sales which were not reflected in the DSA had been removed without payment of duty from the factory. The Directors cannot absolve themselves totally against such clearances - Applicant has failed to make out a prima facie case for total waiver of pre-deposit of dues adjudged against them - Conditional stay granted.
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