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2019 (11) TMI 1347 - AT - Central ExciseClandestine removal - batteries (lead acid battery) - whether appellant have manufactured and stored their finished products without entering the same in the statutory records for clandestine removal? - HELD THAT:- Arising from the same investigation and for the same period, two show cause notices have been issued. One for the seizure part and one for the duty part alongwith interest and penalty. Further, as regards the duty part, vide order-in-original No. 04/CE/demand/2017-18 dated 18.05.2017, the adjudicating authority have allowed conclusion of the proceedings under Section 11AC(1)(d) of the Central Excise Act. The said section provides for conclusion of all proceedings, arising from an investigation. Thus, Revenue has erred in passing separate order of confiscation and penalty, arising from the same investigation. Appeal allowed - decided in favor of appellant.
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