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2018 (3) TMI 616 - AT - Central ExciseProvisional release of goods - confiscation - Held that: - panchnama itself reveals that goods were in the shape of castings which means the same was raw materials - confiscation set aside. Penalty - Held that: - the facts on record reveal that the appellant was doing the job work for the other principal manufacturer without following the due procedure for the same - The goods manufactured by them on job work basis were being sent to the principal manufacture, without the cover of any invoice. This act on the part of the assessee, amounts to aiding and abetting the principal manufacturer for their clandestine activity, in which scenario, a token penalty is required to be imposed on them - quantum of penalty reduced. Appeal allowed in part.
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