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2009 (9) TMI 307 - HC - Central ExciseRemoval of goods without payment of duty- The assessee company was engaged in the manufacture of excisable goods. The Anti-Evasion Bench of Central Excise Commissionerate on receiving information that the assessee was removing it goods clandestinely and was evading Central Excise Duty, conducted a search upon the assessee and gathered certain material. The adjudicating authority in view of admission made by assessee that it had indulged in removal of goods without payment of duty held that the assessee had cleared the goods with a collective intention to evade payment of duty. He also held that there was no merit in the plea of to evade payment of duty, thus confirm the demand. Commissioner (Appeals) upheld the order of the adjudicating authority. Held that- once it is admitted that the petitioner had indulged in removal of goods without payment of duty, the obligation to remedy that defaults arise immediately, thus the writ petition, accordingly fails and dismissed.
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