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2009 (6) TMI 572 - AT - Central ExciseClandestine removal - On the scrutiny of the records, it was found that the records contained details of manufacturing and clearance of the iron and steel products without payment of duty. After the completion of the investigation it was found that the appellant Sai Metal Industries manufactured iron and steel re-rolled products in their factory during the May 1995 to November 1995 and resorted to evasion of central excise duty on the parts manufactured and cleared by non-accountal of raw materials and finished goods. Private note books recovered from other units, whose managing partner stated that they belong to proprietor of assessee firm. Thus the Show cause notice issued for demanding duty, interest and penalty. Held that- private note book and person who maintained them were related to assessee as there was no evidence. Thus charge of clandestine removal upheld. Personal penalty on the partners cannot be imposed.
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