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2014 (5) TMI 293 - AT - Central ExciseClandestine removal - estimation of value of clearance - demand based on packing and folding register - non consideration of production capacity and electricity consumption figures - Held that:- said register indicates at specific pages which are allotted to Shri Krishna Screen Print Art; activity undertaken by them of cutting and folding of the processed fabrics, the entries thereto which have been culled out in the Annexure A to the show cause notice indicate that the said packing register specifically points out the activity undertaken by M/s. Sunira Traders for Shri Krishna Screen Print Art. Shri Rajan Ishwar Jariwala who is the sole person who is aware of entire activity of Shri Krishna Screen Print Art, M/s. Shri Govardhan Textiles, M/s. Sunira Traders and M/s. Sunita Textiles, was in the knowledge of the entire activity and was the only beneficiary of the evaded duty, which was not paid on the manmade fabrics which were processed on machine in Shri Krishna Screen Print Art and cleared as hand processed material of M/s. Shri Govardhan Textiles. An admission made by the sole beneficiary of such an activity is itself enough to hold against the appellants. - adjudicating authority was correct in coming to the conclusion in holding that the appellant Shri Krishna Screen Print Art is liable to be visited with the duty liability, interest thereof and penalty; penalty on Shri Rajan Ishwar Jariwala and M/s. Shri Govardhan Textiles. - Decided against the assessee.
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