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2018 (8) TMI 235 - AT - Central ExciseClandestine manufacture and removal - it is alleged that induction furnace units engaged in the manufacture of MS ingots as that of M/s.Ispat India, Noticee No.1 are showing consumption of electricity in excess to ideal limit and are also engaged in suppression of production and clandestine removal - Held that:- The initial demand of ₹ 9.57 Crore, the major part thereof i.e. ₹ 9.43 Crores has already been dropped - to that extent, the order under challenge is upheld. Remaining penalty of ₹ 50,000/- - Held that:- Appellant herein is merely a consignment agent that too for providing the raw material to the manufacturer i.e. M/s. Ispat India Ltd. The allegations of any clandestine removal of final products by M/s. Ispat India Ltd. are opined to have no bearing upon the appellant unless and until there is a corroborative cogent evidence to support the allegation of providing the raw-material without discharging the liability - the same is missing on the record - penalty not warranted. Appeal allowed - decided in favor of appellant.
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