Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 673 - AT - Central ExciseClandestine removal - chewing tobacco - clearance without invoices and without payment of duty - unaccounted procurement of raw tobacco - Held that: - investigation has sufficiently established the various quantities of unaccounted raw tobacco procured by the appellants - With regard to 42,221 kgs of such raw tobacco, the unaccounted procurement, manufacture of chewing tobacco thereof and their clandestine clearance have been admitted by Shri Shri Abdul Salam in his statement, which was not retracted at any time - for the limited purpose of redetermining the value of unaccounted clearances of chewing tobacco for the period from October 2004 to August 2005, the matter is being remanded to the original authority. Equal penalty u/s 11AC - Held that: - contumacious conduct of KPM definitely justify such equal penalty. However, such equal penalty will obviously have to be revised equal to the revised differential duty liability as may be arrived at in the denovo adjudication. Appeal allowed by way of remand.
|