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2015 (10) TMI 1804 - CESTAT BANGALOREClandestine removal of goods - Imposition of interest and penalty - Held that:- The proprietor had admitted the clearance of new transformers without payment of duty and in fact he had given three statements in all of which he had not taken the defence that they had also undertaken the activity of repair and supply. The defence has come up only after four years of the investigation commencement. It is seen that detailed investigation has been conducted, statements have been recorded, documents had been recovered to support the observations and the case of the department. I do not find any merit in the appeals filed by the appellants. However there is also a claim that the amount realized by them should be treated as cum-tax amount and I find this is a claim which is justified. - Matter remanded back - Decided partly in favour of assessee.
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