Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 74 - AT - Central ExciseClandestine removal - demand of duty of Central Excise amounting to ₹ 9,80,772/- is based mainly on the fact that the goods were cleared under six fake/parallel invoices - Held that: - The appellant has not been able to give any evidence to counter the facts given in the impugned order - demand upheld. Clandestine manufacture and removal - demand of ₹ 19,96,320/- with interest on account of finished goods manufactured by using raw material received by the appellant and which were not accounted for in their records - Held that: - there is no evidence on record positively to indicate that the appellant manufactured finished goods out of the raw material and sold it clandestinely - appellant pleads that they have not been given opportunity for cross-examination of the persons whose statements were relied upon in this regard by the department - matter is remanded to original adjudicating authority for fresh decision after giving opportunity to the appellant for cross-examination - matter on remand. Appeal allowed in part by way of remand.
|