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2009 (10) TMI 320 - AT - Central ExciseSSI Exemption- Department took up investigation and search was conducted, records were seized and based on the records, the enquiry and investigation conducted as the follow up action, show cause notice was issued and the impugned order has been passed. As a result of investigation, it was revealed that (a) NAP had evaded Central Excise duty by mis declaring excisable goods as non-excisable goods in their sale document, (b) manufacturing and clearing of excisable goods in the name of two other companies namely M/s. Paramount Paper Products (PPP for short) and M/s. Rajdeep & Sons Pvt. Ltd. (RSPL for short) without disclosing to the Department, and (c) manufacturing and clearing of excisable goods on job work basis without paying any duty. Held that- claim of Modvat credit has been rejected on the ground that invoices were not produced but stated that invoice were actually produced. Thus set aside the order and matter remanded to the original authority.
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