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2008 (9) TMI 302 - AT - Central ExciseDemand and Recovery of Excise Duty on the ground of clandestine removal and parallel set of invoice books - the main and regular consignee M/s. Graph Packaging has admitted that they were receiving paper without payment of duty either under the cover of a bogus invoice or without the cover of any document. It has also come on record that the payments for the goods received under the cover of bogus invoices were being made in cash and such records were being destroyed subsequently - When it stands established that the entries made in the delivery challan and note books are in respect of clandestine activities and when some of the entries from the same very note books stand proved, the same will lead to a inevitable conclusion that the other entries though may not be proved to the extent of beyond doubt, relate to clandestine removals only – Demand and Penalty Upheld – extended period of limitation invocable.
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