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2018 (2) TMI 1438 - AT - Central ExciseExtended period of limitation - It is appellant's case that department was put to knowledge about manufacture on job work basis - Held that: - apart from the raw materials supplied by M/s CPSML which were delivered through challans and accounted, the appellant was receiving raw materials from other sources like M/s Parthiv Spinning Mills without invoices which was unaccounted. Investigation revealed that appellant procured raw material in different names and this unaccounted raw material was used to clear finished product clandestinely without payment on duty. The mahazar establishes that there were discrepancies in the registers maintained for stock of raw material, stock of finished product. Physical verification of stock showed shortage of both. The appellant is guilty of suppression of facts with intent to evade payment of duty. The ingredients of the proviso to section 11AC is strongly established - the extended period has been rightly invoked - appeal dismissed - decided against appellant.
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