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2017 (4) TMI 737 - CESTAT CHENNAISSI exemption - dummy units - Acta Exteriora Indicant Secreta Interiora - clearances of corrugated boxes - alleged clearances through seven alleged dummy units created by ACPL, apparently with intention to evade payment of duty - intentional omission and suppression to evade discharge of Central Excise duty - the appellant has admitted and accepted this modus operandi in respect of one such dummy unit, namely, M/s. Appolo Packers, and have conceded that value of clearances of ₹ 28,45,027/- alleged in respect of that unit should be clubbed with that of ACPL. However, in respect of the remaining 6 alleged dummy units, ACPL has contended that they have done only job work for these units, that the said units are independent and distinct and that they had undertaken activity of stitching in their respective premises. Held that: - the contentions of the appellant are but diversionary, albeit futile, tactics to draw attention to perceived deficiencies in investigation and adjudication. But nothing has been demonstrated by the appellant to show that they were pure as the driven snow or that they had no unaccounted clearances. On the other hand, investigation has successfully unearthed a well planned subterfuge of deceit and deception planned and executed by the manufacturer appellant with the nefarious intent of evading central excise duty that was enjoined of them to discharge, adversely affecting the exchequer. The maxim Acta Exteriora Indicant Secreta Interiora (outward acts show the secret intentions) is thus verily applicable to the appellants. Appeal dismissed - decided against appellant.
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