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2018 (4) TMI 1444 - AT - Central ExciseClandestine removal - It is the allegation of the Department that with the help of raw material, finished product (Gutka) was sold by the appellant in the grey market and finally, Department has made out a case for clandestine removal - Held that: - all business entities mentioned in the Lorry Receipts are independent business entities as their assessment, registration etc. were separate - LRs which are in the name of M/s. R S Company only will have to be adjudicated for the purpose of making the duty demand from the appellants. The rest receipts cannot be added in the hands of the appellants. Adjudicating authority directed to verify all the Lorry Receipts and raise the duty demand pertaining to the Lorry Receipts in the name of M/s. R S Company only - appeal allowed by way of remand.
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