Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 377 - AT - Central ExciseClandestine removal- The appellants are engaged in manufacture and trading of excisable goods. Statements of some suppliers. Statement that no such goods manufactured by them and trading bills issued without actual supply, that assessee was making payments by cheque and after deduction of sales tax etc. and their commission, balance returned in cash. Statement also that facility or infrastructure to manufacture impugned goods absent. Statements corroborated by admission of Managing Director. Objection only that cross examination absent rejected as same on account of assessee’s failure to take appropriate steps. Held that- many suppliers mere traders in unconnected products. Production suppressed. Merely because one suppliers having business transaction even subsequently not established establish similar transaction during relevant time. Records manipulated to suit intention to evade. No case for interference in impugned order upholding demand and penalty.
|