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2011 (9) TMI 874 - AT - Central ExciseDuty demand - shortage found as well as the excess stock found in the factory - Redemption fine and penalty u/s 11AC - Held that:- appellant is not challenging the excess or shortage found and duty liability thereon. He submits that as regards excess quantity found in the factory, the same had not been removed from the factory but was only found to be in excess. Therefore, demand of duty in the adjudication order was not correct. The duty liability is attracted only when the goods are removed from the factory. After provisionally released, the goods were taken into daily stock account and cleared on payment of duty. Therefore duty demand in the proceedings amounts to double taxation of the same goods and as already submitted no duty could have been demanded on the excess quantity found in the factory - Accordingly, the duty demand on the quantity found in excess in the factory is set aside - Penalty and redemption fine is reduced - Decided partly in favour of assessee.
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