Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (12) TMI 107 - AT - Central ExciseRecovery of the alleged short paid excise duty - delay of 10 days in filing appeal - HELD THAT:- The lacuna noticed against the appellant is that he was clearing his manufactured finished goods without paying the excise duty. Finished goods and the stock taking thereof was conducted at the time of search of four premises of the appellant which was done in the presence of the appellant’s authorized person and even in the presence of independent witnesses. There has been specific details of the stock of finished goods as was found available in the premises of the appellant and was seized by the Department. It is apparent that there was no denial on part of the appellant at the time of said such search, for stock found and seized finished goods. It is only six months after that the appellant came up with a plea that the stock as was found at the time of search was not of finished goods. Except the said submission there is apparently no such documentary evidence produced by the appellant which may falsify the details of six various kinds of final goods and the respective quantity as was got recorded in the panchnama on 21.7.2014. The mere submission of the appellant that since the testing and inspection by their buyers was not yet conducted that the goods could not be called as finished goods is also not tenable for want of specification of testing and inspection. In the given circumstances, that appellant has violated rule 10 of Central Excise Rules 2002. There is no infirmity in the order under challenge while confirming the proposal not only of the demand of not paid excise duty but also of the confiscation. The redemption fine of ₹ 4,08,570/- as was imposed and as has already been deposited by the appellant is also hereby denied to be refunded - the appeals stands dismissed not only for want of prosecution on part of the appellant but also for want of any merits supporting his case.
|