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2009 (11) TMI 112 - AT - Central ExciseNon accountal of goods in the RG-1 register - Allegation that there was suppression of actual consumption of raw materials, that there was unaccounted production and clandestine removal of the same – discrepancies in figures in excise records and those submitted to other authorities - The excess consumption of raw material is more than 16%. - the variation is very high being about 16% and the explanation offered is not at all convincing. No evidence has been produced that any significant quantity has been used for such other purposes like research. - The loose slips seized also indicated removal of finished goods and they were not able to correlate the entries in the said loose slips with the entries in the statutory records like RG-1 register and gate passes evidencing clearance of the said goods on payment of duty. – Claim that batch register not maintained for final product, is not acceptable – The statutory records maintained by them for excise purposes do not reflect the true position. - clearances noted in kachcha slips not entered in statutory records - On the yardstick of preponderance of probability, the conclusion reached by the Commissioner that the appellant has indulged in suppression of production and clandestine removal appears legal and proper. - the demand of duty confirmed by the Commissioner based on the short accounted principal raw material, using the formula/norms as revealed from the private records resumed from them can not be faulted. The penalty imposed in also justified.
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