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2016 (6) TMI 464 - CESTAT NEW DELHICentral Excise Duty recovery of unaccounted production and clearance of block-board, decorative plywood and film laminated plywood - duty demand and penalty imposed - Held that:- There was a seizure of undeclared items in the premises of the appellants. The original authority examined all the evidences and the submissions made by the appellants regarding the contention of the appellants that they were manufacturing block-board up to 31.03.2000 and there after stopped the production. This is not evidenced by the declarations filed by the appellant. The testing records and quality control records scrutinized by the Officers indicated that on various dates' samples of block-boards were drawn for testing. These facts are contrary to the assertion made by the appellants. We also find that the Manager (Production) has categorically accepted the contents of hot press production chart, which shows the actual production of laminated plywood. The details available in these charts and BSRS slips showing production of various types of plywoods are not reflected in the RG-I or lab register. We find the Original Authority as well as First Appellate Authority have examined the evidences available to arrive at the conclusion of undeclared manufacture and clearance of excisable goods by the appellants. - Decided against assessee.
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