Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 390 - CESTAT KOLKATAGoods cleared without issuance of any Central Excise evidences or payment of Central Excise duty - duty demand with equal amount of penalty - assessee contested against invoking period of limitation - Appellant No. 1 contested that they have not manufactured the goods which were supplied to the buyers of Appellant No.2 but had only arranged the goods manufactured by some SSI units who are fully exempted - Held that:- There is no doubt of supply of goods from Appellant No.2 to the buyers of Appellant No.1. and appellant have not submitted any purchase invoice of such unit from where they claimed to have bought the impugned goods. These transactions from SSI units with Appellant No. 2 were not properly accounted for and there is sufficient doubt about said transactions. As find from work orders that Appellant No. 1 had asked for excise invoice but Appellant No. 2 gave nothing for the supply of goods to their buyers. The Department has successfully unearthed the clandestine removal of the goods with intent to evade payment of duty as both the appellants could not produce any evidence for procurement of such goods. This is sufficient ground for involving extended period under Section 11A Pleas of the appellant in respect of penalty have strong ground as Appellant No. 2 have not contravened any provisions of Central excise act and rule made thereunder. They had placed work order to Appellant No. 1, the appellant had liability to pay Central Excise Duty which they had not complied with - reject the appeal of Appellant No 1 and allow the appeal of Appellant No. 2 by waiving the penalty imposed upon them.
|