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2017 (6) TMI 103 - AT - Central ExciseClandestine manufacture and removal - The main case of the Revenue against the respondent is that they have indulged in clandestine manufacture and clearance of excisable goods without payment of duty, in the guise of free replacement, goods rectified and returned, short supplied, samples etc. - Held that: - the Commissioner(Appeals) has not given detailed justification for dropping the demands - it is clearly evident that description such as rectified and returned, short-supplied etc. indicated in the delivery challans are nothing but a camouflage to cover the fact that goods were being cleared clandestinely without payment of duty. Consequently, the Commissioner(Appeals) has erred in dropping such demands with the cryptic findings - Order-in-Original is restored - appeal allowed - decided in favor of Revenue.
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