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2018 (1) TMI 263 - AT - Central ExciseClandestine manufacture and removal - recovery of Kaccha slips showing unaccounted sale of wrist watches and recovery of price tags of various models with MRP of above ₹ 500/- per piece - corroborative evidence on unaccounted clearances of dutiable items - Held that: - the nature of goods is such that detailed documentation on transportation may not be forthcoming. These are wrist watches which do not require lorries/vehicles to transport, considering the scale of operation undertaken by the main appellant. In fact, in the appeal filed by the appellants, no substantial ground has been taken to contest the case on merit. General observation has been made regarding lack of evidence and non- application of extended period etc. Benefit of reduced penalty - Held that: - in case duty demanded along with the interest is paid within 30 days of communication of the order, the amount of penalty to be paid shall be 25% of the penalty imposed subject to the condition that such reduced penalty is also paid within the period so specified. In the present case, the appellants did not discharge the full duty liability with interest along with 25% of the penalty within 30 days of receipt of the adjudication order. As such, there is no question of availing provision of reduced penalty in the present case. Extended period of limitation - Held that: - The case has been made based on the private records and certain price tags recovered from the unit of the appellant which were corroborated independently by the two Directors of the main appellant. As such, we note that the present case is covered by the proviso clause of Section 11A(1) for demand for extended period. Appeal dismissed.
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