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2018 (3) TMI 403 - AT - Central ExciseClandestine removal - shortage of raw material - MS billets - Held that: - the production particulars for 21.1.2013 was not recorded in such statutory register, even though the Central Excise officers visited the factory on 24.1.2013. Thus, the provisions of clause (b) of sub-rule (1) of Rule 25 is violated/contravened by the appellant and as such, the excess found stock was liable for confiscation. Considering the fact that there was no scope for entering the production particulars on 24.1.2013 in the statutory record on the said date and in view of the fact that the balance excess found stock was also available in the factory of the appellant, the quantum of redemption fine and penalty, in this case, can be reduced in the interest of justice. Appeal allowed in part.
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