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2016 (12) TMI 1044 - AT - Central ExciseDemand - clandestine removal - clearance of samples without payment of duty - Held that: - It has been correctly indicated by Learned AR that Sr. No. 3 of the Annexure to the show cause notice dt 22/7/09, at page No. 17 of the appeal papers, show the date of short supply under k-series challan as 20/7/05 whereas the date of Central Excise invoice in this case is 22/7/05. It is observed that short supply can not take place before the date of clearance under a Central Excise invoice. Appellant is not able to demonstrate that goods sent out as samples or for demonstration purposes or as short supplied goods are accounted for - demand of duty and interest justified. Imposition of penalty - Held that: - appellant did give some explanation for nonpayment of duty by certain co-relation which is not considered adequate - investigation also did not extend the inquiry to the persons to whom the samples were sent either as sale or for demonstration - penalty set aside. Appeal disposed off - decided partly in favor of appellant.
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