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2017 (10) TMI 896 - AT - Central ExciseClandestine manufacture and removal - parallel invoices - Held that: - at the time of follow up action the proprietor of the appellant firm initially denied having received any writing and printing paper from M/s. Rana Mahendra Papers Limited. But subsequently, when they were confronted with deposits/pay slips of ICICI Bank, they admitted that they had received writing and printing paper on the parallel invoices from M/s. Rana Mahendra Papers Limited and also had made payments for the same. It clearly shows that the appellant were fully aware that they had received goods on which the duty had not been paid and which were liable for confiscation - also, the role of M/s.Mehra Copy House becomes clear that they were indulged in clandestine activity - appeal dismissed - decided against appellant.
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