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2016 (12) TMI 969 - CESTAT ALLAHABADCigarettes - clandestine removal - samples drawn for various tests - non-destructive nature of quality control test - whether duty can be charged on cigarettes taken to in-house laboratory for conducting such tests? - Held that: - We note that cigarettes are the commodity under physical control Central Excise Officers are posted in the manufacturing units for all the 24 hours. Therefore, all the activities going on in respect of manufacture and levy of Central Excise duty in cigarettes factories are within the knowledge of Central Excise authorities. Therefore, the contention of the Department that there has been suppression of fact on the part of the appellant, is not sustainable. The entire demand is raised under extended period and since the suppression cannot sustain, the invocation of proviso to Sub-Section (1) of Section 11 A of Central Excise Act, 1944 also does not sustain. We, therefore, hold that the impugned show-cause-notice is not sustainable in Law - decided in favor of appellant.
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