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2017 (7) TMI 791 - AT - Central ExciseWhether storage of finished and semi-finished goods, raw materials outside factory premises is permissible or not? Held that: - In the present case, the appellant stored the goods outside of the factory premises without the permission of the Commissioner in violation of the provisions of the Notification. The ld.Counsel for the appellant mainly argued that they informed the Range Superintendent. Admittedly, he is not competent authority to allow the storage outside of the factory premises - confiscation justified - In any event there is no suppression of facts with an intent to evade payment of duty and therefore, imposition of penalty under section 11A of the Central Excise Act, 1944 and Rule 15 of Cenvat Credit Rules, 2004 would not be warranted. Redemption fine reduced to ₹ 25,000/- - a general penalty imposed of ₹ 10,000/- - other penalties set aside. Appeal allowed - decided partly in favor of appellant.
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