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2017 (3) TMI 1443 - CESTAT CHANDIGARHClandestine manufacture and removal of goods - various scooter parts - the sole case of Revenue is that M/s.Vira Scooters were engaged in the manufacture of scooter parts and clearance 9/3rd value of the goods or double quantity shown in the invoices - confiscation - redemption fine - penalty - Held that: - It is an admitted fact that M/s.Vira Scooters was proprietorship firm owned by one Shri Vijay Jain who has expired on 2.11.2011. In that circumstance, the proceedings against M/s.Vira Scooter cannot be continued in view of the decision of the Hon'ble Apex Court in the case of Shabina Abrahma [2015 (7) TMI 1036 - SUPREME COURT] - the proceedings against M/s.Vira Scooters abates. Penalties on all the co-noticees - Held that: - the allegation of clandestine manufacture and removal of the goods by M/s.Vira Scooters cannot be proved in the absence of Shri Vijay Jain of M/s.Vira Scooters, who has expired on 2.11.2011. Therefore, the benefit of doubt goes in favor of the co-noticees - penalties on co-noticees set aside. Appeal allowed - decided in favor of appellant.
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