Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (7) TMI 299 - AT - Central ExciseClandestine removal of goods - extended period of limitation - the appellants have submitted that there is not much evidence on record to reflect upon the clandestine activity. It is seen that they are not disputing the fact of receipt of tobacco as also the fact of receipt of huge number of packing material. - Held that:- Revenue have procured evidence of receipt of unaccounted tobacco, receipt of packing material as also sale of final product to the assessees dealers. The appellants have not been able to rebutt the above evidence with any counter evidence. On the contrary, they have accepted the receipt of said material. Infact, we find that the order passed by the original adjudicating authority is very justifiable order as it also extends benefit to the assessee in respect of tobacco traded by them as also takes into account the correct formula for use of the packing material. In such a scenario, it can be justifiably held that appellant during the relevant period were indulging in clandestine manufacture and clearance of their final product, though they were reflecting nil production in their RT 12 returns. - Demand confirmed - Matter remanded for computation of duty liability - Decided against the assessee.
|