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2014 (5) TMI 756 - AT - Central ExciseWaiver of pre deposit - Duty demand - Clandestine removal of goods - Held that:- So far as clandestine removal of 185.110 MT of MS Wire short found is concerned, it is clearly brought out by the appellants that majority of these goods were sent to the job work which on verification by the field formations was found to be true. Appellant has therefore, made out a prima facie case for waiver of this demand. Regarding demand of cenvat credit of Rs. 10,97,563/- on 50.402 MT of imported Zinc Ingots is concerned, Revenue has relied upon some of the statements recorded from the appellants employees whose cross-examination was not provided. This fact is countered by the statement of the appellant that the inputs were received and utilised in their factory for manufacture of dutiable goods and also that the statement of transporters were not recorded. There is also no allegation that Zinc Ingots imported were found diverted to some other place or that any representative of such diverted goods were seized by the investigation. It is also difficult to appreciate as to why a manufacturer will dispose off the imported Zinc Ingots at the place of import and acquire again the same quantity of Zinc from elsewhere for use in the manufacturing activity - Prima facie, appellant has not made out a case of complete waiver of demands confirmed against them are required to be put to some conditions because the submissions made by the main appellant are required to be gone into details which can be done only at the time of final hearing of the case - Conditional stay granted.
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