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2015 (10) TMI 1143 - AT - Central ExciseDuty demand - Shortage of goods - Clandestine removal of goods - Held that:- Three transporters namely M/s. Saurashtra Carrying Corporation, M/s. Jay Gujarat Goods Carrier, and M/s. Madhuvan Roadways accepted transporting of the goods to various parties without cover of invoices. There are two parties, who confirmed the receipt of the goods without invoice. The Director of the appellant company accepted in his statement clandestine removal of the goods. I find that the lower authorities had given detail finding on the clandestine removal of the goods. Hence, there is no merit in the submission of the learned advocate. However, I find that the Adjudicating Authority had not given the option to pay penalty of 25% of duty within specified period under Section 11 AC of the Central Excise Act, 1944. - appellant is given an option to pay penalty 25% of duty alongwith entire amount of duty and interest within 30 days, from the date of communication of this order as per provision of Section 11AC of Central Excise Act, 1944 - Appeal disposed of.
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