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2016 (3) TMI 397 - AT - Central ExciseClandestine removal - goods not actually manufactured and cleared - Held that:- Bogus invoices have no meaning in the face of full payment of duty, as such invoices will help unscrupulous entities to show higher expenditure and to derive financial benefits in tax matters etc. It is not clear how, even if accepted, such assertion is going to change the findings in the impugned order. The duty which is sought to be demanded and confirmed by the Original Authority has already been remitted by the main respondent to the Government. Now again such demand was justified on the ground that equivalent amount of impugned goods were manufactured and cleared clandestinely. For this, no attempt even has been made to adduce evidence. After careful consideration of the grounds of appeal agitated in the present case and the detailed finding in the impugned order dated 07/3/2008, find that there is no basis to interfere with the findings in the impugned order - Decided against revenue
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