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2015 (2) TMI 918 - AT - Central ExciseClandestine removal of goods - Shortage of stock - Invocation of extended period of limitation - Held that:- This is a case of clandestine removal of goods. Therefore, the normal period of limitation would not be applicable. It is supported by the decision of the Hon'ble Gujarat High Court in the case of Neminath Fabrics Pvt.Ltd. (2010 (4) TMI 631 - GUJARAT HIGH COURT). It is seen from the adjudication order that the case was made out on the basis of folding report, transport documents and miscellaneous papers as mentioned in the Annexure to the show cause notice. So, the submission of the appellant that the case was made out on the basis of statement, cannot be accepted. The appellant has not countered the documents as referred in the show cause notice as well as in the adjudication order. - No merit in the appeals filed by the appellants. Accordingly, the impugned order is upheld and the appeals filed by the appellants are rejected - Decided against assessee.
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