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2009 (8) TMI 327 - PUNJAB & HARYANA HIGH COURTCenvat Credit- Clandestine removal of goods- Notification No. 32/2006-CE(NT)- in this case it was revealed on investigation that the vehicle was being used for clandestine removal of the goods without an invoice and without payment of duty. Stock taking of finished goods and raw material revealed shortage of goods, on which cenvat credit has been taken. Thus, under Notification No. 32/2006-CE(NT), dated 30.12.2006 order was issued for withdrawal of facility to the assessee of monthly payment of excise duty by utilization of cenvat credit for six months. Petitioner filed writ petition. Held that- on the basis of the statement made by driver of vehicle, the manager, authorized signatory of assessee, clearly admitted that the shortage detected in the stock had accrued due to the clearance of goods/material without issuing invoices and without payment of central excise duty. Thus this petition fails and is hereby dismissed.
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