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2018 (2) TMI 810 - AT - Central ExciseClandestine manufacture and removal - Glazed vitrified Tiles - excesses and shortage of stock - case is mainly based on statements, which remins uncontroverted - Held that: - All these statements remain uncontroverted and the Appellant at no point of time has requested for cross-examination of these evidences. Besides, from the statement of the Director, it is concluded by the authorities below that M/s Labh Traders was a fictitious firm and created only for the purpose of clearance of vitrified tiles by the Appellant without payment of duty to various traders. On the issue of confiscation of excess quantity of 22,453 boxes of glazed vitrified tiles seized during the course of visit to the factory of the Appellant, the ld. Commissioner (Appeals) observed that even though the Director Shri Chetan K. Patel in his statement furnishing explanation on the excess stock submitted that approximately 10,000 boxes were in semi-finished condition and not reached at RG-1 stage, and certain quantity of tiles were rejected and returned by their customers, however failed to furnish any evidence in this regard before the authorities. Hence, the explanation furnished by the Director of the Appellant was not accepted and confiscation was directed. Considering the circumstances, shortage in the stock, clearance of the of vitrified tiles cleared clandestinely and seizure of the certain quantity of goods in the premises of the buyers, it can safely be inferred that excess quantity of Vitrified Tiles found in packed in boxes was not in semi finished condition but was kept to be cleared without payment of duty, hence liable for confiscation. Penalty on Director - Held that: - the authorities below had observed that the entire activity of manufacture and clearance of goods was carried out at the behest of Director and hence, the Director is liable to be subjected to personal penalty. Appeal dismissed - decided against appellant.
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