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2018 (5) TMI 668 - AT - Central ExciseClandestine removal - the duty demand is made on the search conducted at the business premises of the appellant from where unaccounted goods were found - Held that: - From the papers seized from Shri Ajay Singh and his statement, it is evident that he has supplied the raw materials to the appellant as per details. So when Shri Ajay has refused to attend the cross examination then we are of the view that the duty demand should be confined on the basis of the raw materials seized from the appellant’s business premises and the same has been done as the shortage of the stock of the finished goods and incriminating documents were found from the business premises of the appellant. The appellant is involved in the evasion of central excise duties. The value of the clearances of unaccounted finished goods were made. Appeal dismissed - decided against appellant.
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