Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1086 - CESTAT ALLAHABADClandestine removal - the stocks of finished goods as well as raw materials were not entered in the record up-to-date - Section 11AC of the CEA, 1944 - Held that: - undisputed facts are that the records of finished goods and records of raw materials, including inputs was not maintained from 18/08/2013 to 04/09/2013. It is undisputed fact that finished goods valued at ₹ 30,87,050/- were available in the factory which were not entered into RG-1 register and raw materials valued at ₹ 40,33,338/- were available in the factory which were unaccounted for - It is very clear from the provisions of Rule 25 that provisions of said Rule are subject to provisions of Section 11AC of the CEA, 1944. In the SCN or during the whole proceedings Revenue has not established that provisions of Section 11AC were applicable in the present case. Appeal dismissed - decided against Revenue.
|