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2015 (7) TMI 707 - HC - Central ExciseConfiscation of goods - Penalty under Rule 25 of the Central Excise Rules, 2002 - Held that:- The basic finding of the Commissioner (Appeals) was that the quantum of approximately 581 MT had not been physically weighed and could not have been weighed within six hours. Hence, the conclusion that there was an excess stock, was incorrect since the verification itself suffered from infirmities. On the second aspect, it has been found that a mere suspicion cannot take the place of proof of an intent to clandestinely remove excisable goods. These are pure findings of fact on which no substantial question of law would arise - Decided against Revenue.
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