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2017 (9) TMI 873 - AT - Central ExciseSuppression of facts - contradiction to the evidence available on records - intention to evade duty - Held that: - It is seen from the records that the First Appellate Authority while considering the appeal filed by the appellant had given detailed findings as to why he has come to conclusion as there was a suppression of fact with intend to evade duty - it can be seen from grounds of appeal of appellant, they have not at all contradicted the findings in an effective manner. The appellant has not been able to dislodge the findings of by both the lower authorities conclusion that there was an intention to evade duty and hence needs to be penalized - appeal dismissed - decided against appellant.
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