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2016 (9) TMI 1415 - AT - Central ExcisePenalty u/s 1AC of the CEA, 1944 - it was alleged that appellant has been clearing the manufactured goods, such as GSM/GPRS modems without payment of excise duty for demonstration purpose to Uttarakhand unit - intent to evade or not? - Held that: - The non-maintenance of records while clearing the goods out of the factory, is a strong indication of suppression of facts with intention to evade payment of duty. The appellants have also not disclosed such removals in any of their statutory records or in the ER-1 Returns - the explanation that the goods were removed for demonstration purpose and without intent to evade payment of duty is not tenable - the ingredient required for invoking the penal provisions u/s. 11AC of Central Excise Act, 1944 are established - penalty upheld - appeal dismissed - decided against appellant.
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