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2014 (6) TMI 416 - AT - Central ExciseWaiver of pre deposit - penalty under Rule 173Q - Discrepancy in RG-1 register - Held that:- The Applicant since beginning in their reply to the demand Notice have been claiming that the difference in the figures, has been due to clearance of goods for captive consumption. I also find that in the balance sheet against the said production figures, it has been mentioned by way of insertion of ‘notes’ that the said figures also include captive consumption, sample issues and sub-contracted items. No other corroborative evidences have been produced by the department in support of their claim that the goods were cleared clandestinely. Thus, prima facie the Applicant could able to reconcile the differences between the production figures shown in the RG-1 and in their balance sheet. In these circumstances, the Applicant could able to make out a prima facie case for total waiver of pre-deposit of dues adjudged - Stay granted.
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