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2014 (4) TMI 46 - CESTAT NEW DELHIDuty demand - Clandestine removal of goods - Held that:- appellant was caught red handed in clearing two winch machines. Further, the statement of Managing Director is very clear, disclosing the name of the purchaser of clandestinely removed goods. The inquiries made at the end of buyer also supported the Revenue’s case. The credit memos in the name of the appellants clearly reveal that they have received the payment of clandestinely removed goods from the buyers. As such, I find that there is sufficient material on record, corroborating each and every act, to uphold the finding of clandestine removal and consequent confirmation of demand - appellant have recovered more duty from their buyer and have paid less to the exchequer. The above finding are based on the invoices issued by the appellants. The said allegation was also not disputed by the appellant and as such, I find that the confirmation of demand on the above ground is in accordance with the law - Decided against assessee.
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