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2005 (10) TMI 160 - AT - Central ExciseClandestine removal - excess quantity of 762.176 MT of Steel Billets - goods not reached the RG-1 stage - existence of mens rea or not - HELD THAT:- In the present case, the Commissioner (Appeals) himself has stated that this unit was closed for the last three years and cumulated difference in stock has arisen over a period of 5 years. He has also found fault with the method adopted by the Central Excise officers in stock taking. It appears that the density of steel billet as 7.8 gms/cc was very high. There is no evidence that the accounts were not maintained with an intention to evade duty. In my view, this is a simple case of non-maintenance of accounts. Moreover, the stock taking has not been done on the basis of actual weighment. It was done only on the basis of estimates. Hence a difference between the estimate and the RG-1 Register may not be very accurate. As there was no attempt to clear the so called excise goods, their confiscation is not warranted - there are no merit the Revenue's appeal and the same is dismissed.
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