Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1361 - AT - Central ExciseClandestine removal - mis-declaration - demand of duty with penalties - Held that: - It is on record that goods were lying in premises of the appellants un-accounted and they were manufactured without obtaining any Central Excise registration - there are confessional statements of partner(s) of the appellant-assessee that the appellant-assessee was engaged in unaccounted manufacturing and clearing of subject excisable/dutiable branded goods affixed with the brand name of some other person making said goods ineligible for SSI exemption benefit. Such goods were being cleared clandestinely without accountal instatutory records with effect from 1.6.2006 despite knowing that duty of Central Excise was imposed on packing/ repacking, labeling/ re-labelling of parts of automobiles w.e.f. June 1, 2006 - demand upheld - appeal dismissed - decided against appellant.
|