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2014 (3) TMI 877 - CESTAT NEW DELHIEvasion of duty - Movement of the goods covered by parallel invoices - Held that:- The manner how transactions have been made proved oblique motive and connivance of the buyer respondent. The respondent was one of the beneficiary of clandestinely removed goods by manufacturer. Secrecy hides conspiracy and ill design of committer comes to see the light when that is unearthed. An offender voluntarily reveals secrecy rarely. But generally that is demonstrated by governing facts and attendant circumstances of the case. The goods escaping duty from the end of the manufacturer causing evasion is bound to escape in the hands of buyer being unaccounted. If evasion is permitted to perpetuate that shall be bonus to evaders and economy shall be shacked. Therefore, adjudication sustains in so far as levy of penalty on the respondent is concerned - Decided in favour of Revenue.
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