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2015 (11) TMI 508 - AT - Central ExciseClandestine removal of goods - Unaccounted stock - Held that:- Discovery of certain papers and documents during investigation revealed that the transporters have occasioned movement of goods without invoice proving the origin and destination thereof. That originated from factory of the appellant and reached to the intended party. That remained unrebutted. The abbreviations marked proved the destination of the goods(ref: para 11 of the Adjudication order). Appellant failed to prove its bonafide demonstrating the transactions as accounted. - The destination where the goods were delivered comes out from paras 33 and 34. That remained uncontroverted. Paragraph 34 sufficiently proves the case of Revenue as to the removal of the goods without payment of duty. In such a factual circumstance, in absence of any evidence to show that the movement of goods were accounted, there is no scope to differ with the adjudication finding. - Procurement of M.S. scrap was also unaccounted. Use of the unaccounted scrap in manufacture of the finished goods was not rebutted. Therefore, adjudication is confirmed. - Decided against assessee.
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