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2017 (5) TMI 646 - CESTAT, AHMEDABAD100% EOU - validity of SCN - clandestine removal of the raw materials and finished goods - case of appellant is that that since on the same set of facts, SCN were issued earlier, therefore, the present demand notice for recovery of duty arising out of the same facts, is illegal and unsustainable - Held that: - From the SCN issued earlier, it is found that the same were issued demanding duty against the clearances of goods by M/s Cosmic Textiles Pvt. Ltd., where respective re-warehousing certificates were not produced. Later, on production of the certificate/evidences, the orders confirming the demands were set aside and the appeals were allowed by the learned Commissioner (Appeals) - The present SCN, on the other hand, refers to the allegation of illicit removal of the goods, from the M/s Cosmic Textiles Pvt. Ltd. unit without payment of duty and resorting into paper transaction to claim various export benefits. Thus, the present SCN which was issued after detailed investigation of the persons concerned, transporters, brokers etc cannot be said to be arising out of the same set of facts - present SCN is held to be legal and valid. Penalty - Held that: - the Appellant was fully aware of the fact that the transaction would be going to be a paper transaction and not real transaction, itself indicate that culpable mental state of the Appellant - however the quantum of penalty reduced. Appeal allowed - decided partly in favor of appellant.
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