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2014 (8) TMI 178 - AT - Central ExciseClandestine removal of goods - Discrepancy in stock - non accounting of finished goods in RG-1 register - Held that:- shortage by itself is no indication of clandestine removal. Mere payment of duty, to buy peace with the department, does not lead to the conclusion of clandestine clearance. One such reference can be made to Allahabad High Court decision in the case CCE Vs. Meenakshi Castings (2011 (8) TMI 896 - ALLAHABAD HIGH COURT). Appellants have been unable to give any explanation for such a huge quantity of Kraft paper, which was not recorded in their RG-I register - in the absence of any evidence to show that the raw material for the excess found goods were reflected in the raw material account, the said fact goes against him. This clearly shows that the raw material for the excess Kraft paper was not entered in the raw material account. Otherwise also the appellants have not taken any ground before the authorities below that the said excess found goods were manufactured out of the duly accounted for raw material, in which case it is recorded in the statutory records and cannot escape duty - Penalty and redemption fine upheld - Decided partly in favour of assessee.
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