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 446 - CESTAT, NEW DELHIClandestine removal - Shortage of goods - the respondent that on the receipt of an intelligence report that the appellants were engaged in evasion of Central Excise Duty, the officers of the department kept surveillance upon the factory of the appellants and on 4th July 1997 they intercepted a truck bearing No. MP - 25B - 0003 which was found transporting Ferro Manganese Slag (Fe Mn Slg) outside the factory premises of the appellants. The said consignment was not accompanied by proper documents revealing discharge of duty liability. Thus the Show Cause Notice issued. Held that- the charts which have been prepared by the Adjudicating Authority before arriving at the finding about the clandestine manufacture and removal of the final product the authorities clearly referred to the records, which were seized in the course of inspection as well as records relating to physical verification of the materials available in the factory premises. There is clear observation to that effect prior to the calculations which were made based on such materials found in the premises. Being so, it is difficult to accept the contention that the unfinished products which were lying under the heap were not considered while arriving at the final figure by the authorities below. In the facts and circumstances of the case, therefore, there is no case for interference in the impugned order and hence the appeal fails and is dismissed.
|