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2016 (6) TMI 73 - AT - Central ExciseConfiscation of goods and imposition of penalty - Clandestine removal of goods - Empty trucks coming in the factory premises are not entered in the register - Auto Head Lamps and Halogen Bulbs seized had been labelled as having been manufactured in Pant Nagar and there was no evidence that the same were brought from Pant Nagar - Held that:- appellant indulged in modus operandi of manufacturing goods at Jaipur and put labels to show their manufacture by Pant Nagar unit to evade payment of duty. Shri Mahipal Gupta, Managing Director and Shri Naresh Kumar Gupta, Chief Manager actively involved themselves in this modus operandi. The truck drivers also colluded with the appellant–assesse inasmuch as they tried to weave a cock and bull story claiming to have brought the goods from Pant Nagar when they were fully aware that they had not brought goods from Pant Nagar and had taken empty trucks into the factory for loading the impugned goods. Thus the trucks were correctly held liable to confiscation. The said trucks drivers could not have colluded in this modus operandi in the manner aforesaid without the consent and knowledge of the transport company and therefore the transport company is also liable to penalty along with the drivers. Therefore, it is found that the case is established against the appellants at least on the yardstick of preponderance probability. Revenue is not required to prove its case with mathematical precision specially in cases involving deliberate and well-thought out modus operandi to evade duty. - Decided against the appellant
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