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2010 (3) TMI 431 - AT - Central ExcisePenalty- Intent to evade- the respondent’s premises were visited by officers of department and during the scrutiny of records as well as the stock Dosition, it was revealed that differential payment of duty, wrongly availed credit and shortage of finished goods. Appellant stating that credit taken on Xerox copy of invoice as original copy with Accounts Department and credit taken when received later and further state that goods very small in size and lying in back area and clandestine removal not alleged for shortage of finished goods. Held that- discrepancies not explained but intention to evade payment of duty absent. Impugned order reducing penalty sustainable.
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