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2015 (11) TMI 1093 - AT - Central ExciseClandestine removal of goods - excess of final product as also the raw material were found - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- There are admittedly, no inventories on record indicating as to how such huge and heavy material was weighed by the Department in 24 hours so as to arrive at the alleged excesses. There is also nothing in the panchnama to indicate so. Further the appellants, vide their letter dated 7-2-2005, written after a period of three days of the visit of the officers clarified each and everything. There is also nothing on record to show that the said goods were not entered in their records with any intention to remove the same clandestinely. As such, I find no justification for confiscation of the goods or imposition of penalty. The same is accordingly set aside. - As regards duty confirmed, the goods after its release have to be entered into the statutory records and cleared on payment of duty, if not having been already cleared. - Appeal disposed of.
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