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2015 (12) TMI 660 - AT - Central ExciseWaiver of pre deposit - Clandestine manufacture and removal of goods - Shortage of goods found - Held that:- At night of 2nd and 3rd October, 2012, when the Jurisdictional Central Excise Officers visited the unit along with two punch witnesses at 00.30 hours, the factory was found to be working inasmuch as the generator was running. The fact that on the arrival of the Central Excise Officers, the labourers including the authorized signatory switched off the generator and running away taking advantage of the darkness and that subsequently when the officers switched on the generator and the lights, and inspected the factory, they found that seals of the machines had been broken and the same were being operated, as also not disputed. It is also a fact that when the stock taking of the stock of the finished goods was conducted, there was huge shortage in the stock of the finished cigarettes on which the duty involved was ₹ 62,42,566/-. The proprietor Shri Sudhir Kapoor who came in the morning also accepted the shortage. In these circumstances, we are of the prima facie view that even if the relied upon documents are not supplied, the non-supply of relied upon documents has not vitiated the proceedings. - this is not the case of total waiver - Partial stay granted.
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