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2018 (1) TMI 1127 - AT - Central ExciseQuantification of tax liability - redemption fine - penalty - various metallic scrap cleared by the appellant - non-maintenance of proper records - Held that: - there is no prescribed format of maintaining accounts for excise purpose. As long as the required particulars to fulfill the provision of Central Excise Act/Rules made thereunder are available the same should satisfy as proper accounting. In the present case, the appellants claimed that the scrap seized by the officers on the ground of non-accountal were in fact accounted in the raw material register. Similarly, the duty calculation requires re-verification - appeal allowed by way of remand.
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