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2017 (10) TMI 1113 - AT - Central ExciseClandestine removal - SSI Exemption - power cables including submersible power cable falling under Chapter 85 of the Central Excise Tariff Act - Held that: - For the purpose of Central Excise Act, 1944, there is sufficient material available on record by which it is established that there was a clandestine removal of the goods, especially when the Proprietor, Shri Ravinder Kumar Gupta, had admitted that the goods were manufactured and supplied to the buyers without making any entry in the books - Neither vouchers were prepared nor books were maintained. The driver has admitted that he had transported the goods only on the basis of ‘kachchi parchies’. Meaning thereby, that no vouchers were given to him. Entries made in the ‘kachchi parchies’ stand fully corroborated with the statements of the Proprietor recorded on various dates and the same were not retracted. Not only that, further corroboration comes from the statement of the buyers as also from the driver of the assessee-Appellants’ Company who used to transport the goods under the cover of ‘kachchi parchies’. All the evidences are sufficient to arrive at a finding that the assessee-Appellants were, admittedly, indulged in the clandestine removal of the goods. Appeal dismissed - decided against appellant-assessee.
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