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2017 (11) TMI 1288 - AT - Central ExcisePrivate bonded warehouse license - it was alleged that M/s Adarsh diverted the duty free materials procured by them against the CT-3 certificates into the domestic market with the sole intention to evade Central excise duty and take undue advantage of the concessions provided to hundred percent EOUs for export promotion - penalties - Held that: - The main kingpin was identified as Shri Mohammed Anwar General in the activities of the fraudulent 100% EOU. In his voluntary statements recorded on several dates, he admitted that the duty free inputs procured in the name of M/s Adarsh were illicitly removed into the domestic market. He also outlined the modus operandi employed for such diversion and named the persons who had helped them in this nefarious activity. Certain portion of the illegally diverted materials were seized from various premises of the buyers which confirmed the fact of diversion of the duty free raw material. The investigation established that Sh. Mohammed Anwar had fabricated the clearance documents to show fake deemed exports to other units- viz. M/s G N Rubber Tech and M/s Konark fashion - the diversion of raw materials was established - demand upheld. Penalties imposed on various persons - Held that: - Since their active participation in the evasion of duty stands established, we find no reason to interfere with the penalties imposed on all the above persons - penalty upheld. Appeal dismissed - decided against appellant.
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