Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 220 - CESTAT NEW DELHIClandestine removal - shortages and excesses of goods - installed capacity of production of the machines - Held that: - the Department has not produced any other evidence to show that the appellant had the motive or intention to remove the excess found stock without payment of duty. Therefore, non-maintenance of record under the facts and circumstances of the case, cannot lead to the conclusion that the same are liable for confiscation - the question of duty payment arises only on removal of the finished goods, which in the present case, has not been removed from the factory by the appellant. The original authority has directed the appellant to make necessary entries in the RG-I Register for the excess goods found in stock. Since the issue involved in the present case relates to confiscation of excess found finished goods and the same, is not proper and justified. Appeal allowed - decided in favor of appellant.
|