Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 16 - CESTAT NEW DELHIClandestine removal of goods - Misdeclaration of goods - Held that:- Shri Laxmi Kant Pandey, brother of Shri K.K. Pandey, proprietor of the said firm confessed that he was the actual person looking after the day to day affairs of the company. It was also confirmed that the production and clearance recorded in their residential premises was correct and he also testified the details of the production and clearances. It was confirmed that the production was cleared clandestinely without payment of duty. It is also evident from the statements of Shri Mahesh Kumar and Shri Shobh Nath that they had supplied the tobacco and supari which were recovered from the residential premises of the appellants. This is a case where there was no contest of the allegations. The actual allegations have been admitted and confessed. The activity of clandestine manufacture and clearances is clearly manifested. It is clear case of misdeclaration and suppression of production with intent to evade central excise duty to cause subterfuge to the revenue and it leaves no scope for interference in the order-in-original passed by the adjudicating authority which is also confirmed by Commissioner (Appeals) - Decided against Assessee.
|