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2018 (1) TMI 689 - AT - Central ExciseClandestine removal - excess of stock - Held that: - apart from the fact that there were excess of goods in the assessee’s factory, which in any case is being assailed by the assessee, there is virtually no other evidence to show that such excess production was not recorded in RG-1 register with a madafide intention to clear the same without payment of duty - Inasmuch as in the present case, there is no evidence reflecting upon the fact that said goods were not entered in the statutory records with a malafide intention to remove the same, there are no justifiable reasons for confiscating the same or to impose penalty upon the assessee - appeal allowed in toto.
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