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2017 (5) TMI 1455 - AT - Central ExciseCompounded Levy Scheme - manufacture of pattas/patties of Stainless Steel - The issue involved in the present appeals is that the Appendix-II challans submitted by the appellants to the Central Excise Superintendent is not actually a genuine document of duty payment - Held that: - Admittedly, it is the Department, which had certain information regarding such fraudulent activity and based on that, initiated an inquiry. I do not find that the failure of the Department to detect the forgery much earlier should extend the advantage to the appellants. The appellants cannot gain, in any manner, on the basis of a forged document. Even if it is considered, for argument sake, that the Department should have found out the fraudulent activity much earlier, I do not find that the same can be the basis for keeping the appellants totally out of picture with reference to non-payment of duty. The fact remains that the appellants produced a fraud document claiming duty payment. The department is well within their right to proceed and recover the central excise duty, not paid to the Government. Extended period of limitation - Held that: - since the documents have been established to be fraud or fake, obviously, the fraud was involved and that was sufficient to extend the period of limitation. Appeal dismissed - decided against appellant.
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