Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 592 - HC - Central ExciseDuty demand - MIsdeclaration of goods - Wrong claim of exemption - Held that:- duty admitted by the petitioner before the CCESC was ₹ 37,38,184/- which was settled at ₹ 36,90,325/-. The CCESC has accepted that the petitioner had extended co-operation in the proceedings before them. However, section 32K(1) of the Act requires both co-operation and full and true disclosure of the duty liability. It cannot be possibly said that while observing as above, the CCESC took into account any irrelevant material or ignored relevant material. The conduct of the petitioner was a relevant factor to be taken into account. The fact that the petitioner had indulged in evasion of central excise duty by clearing nylon monofilament yarn of cross sectional dimension above 1 mm under the guise of nylon nil rate of duty and thereby, it is clear there was a deliberate intention to evade duty by mis-declaring the goods in order to avail exemption and but for detection by the department during investigation by the department, the evasion would have gone unnoticed, is also a relevant factor to be taken into account - Decided against assessee.
|