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2010 (2) TMI 401 - CESTAT, NEW DELHIClandestine removal- a show cause notice was issued to the respondent for confirming the duty demand and also imposition of penalty under Section 11AC for clandestine removal of the finished goods without payment of duty. The Assistant Commissioner vide order-in-original dated 19-2-07 confirmed the duty demand and ordered appropriation of the amount already paid towards the duty demand and beside this imposed penalty of Rs. 1,34,986/- on the respondent under Section 11AC. The Commissioner (Appeals), however, on appeal by the respondent vide order-in-appeal dated 21-2-08 set aside the order of penalty on the ground that there was no evidence that the goods found short had been clandestinely cleared and also that the entire duty had been paid prior to the issue of show cause notice. It is against this order that the present appeal has been filed by the Revenue. Held that- finding that evidence not enough to hold clandestine removal, not correct. Impugned order set aside.
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