2019 (9) TMI 1743 - SCH - Central Excise

Clandestine removal - undervaluation of finished goods by the appellant sold through M/s JBCPL and M/s MBSC - shortage of finished goods during the stock taking at the factory premises - irregular Cenvat credit on the basis of four supplier of the scrap without accompanying of the goods - no cross-examination allowed - it was held by CESTAT that M/s JBCPL was selling the identical goods on behalf of the other manufacturer as a dealer. No statements have been recorded from alleged buyer of finished goods whose name appeared on these loose sheets. Hence there is no corroboration for the authenticity of loose sheets or averment of Shri Raman Bhatia. HELD THAT - Appeal is admitted.

Summary

The Supreme Court of India, with Justices A.M. Khanwilkar and Dinesh Maheshwari presiding, issued an order in which they "condoned the delay" and "admitted the appeal." This indicates that the Court accepted the late filing of the appeal and agreed to hear the case.