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2015 (10) TMI 1646 - CESTAT NEW DELHIConfiscation of goods - Imposition of redemption fine - Held that:- It is admitted fact that the production capacity of the appellant was not so much so as to get registration after crossing SSI exemption limit. In these circumstances, the burden casts on the Revenue to prove that the appellant has crossed the limit and that they were clearing the goods clandestinely. As discussed above, the production capacity of the appellant by all means is remained below the SSI exemption limit, therefore the goods were not required to be seized and consequently confiscated. In these terms, I set aside the order of confiscation, demanding duty and imposing penalty on the appellant. - Decided in favour of assessee.
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