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2014 (3) TMI 198 - CESTAT NEW DELHIConfiscation of goods - Incomplete entry in RG-1 register - Penalty u/s 11AC - Held that:- while the invoice accompanying the goods was for 15.065 M.T. of bars, the weight of the goods actually loaded in the truck was 20.5 M.T. and, as such, 5.455 M.T. of the bars had been cleared without payment of duty. It is also seen that though subsequently the appellant paid duty on the excess quantity, on the date of interception of the truck, there is no entry in the RG-1 register regarding clearance of the goods covered under the invoice - confiscation of the goods, redemption fine and imposition of penalty on the appellant company under Section 11AC is upheld - Decided in favour of Revenue.
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