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2017 (12) TMI 441 - AT - Central ExciseClandestine production and removal - Held that: - Shri Rakesh Kumar Gupta, Director of the appellant company vide his statement dated 16.08.2012 had admitted shortage of the finished goods and non-issuance of invoices for removal of the goods. Further, the Department also recovered 7 numbers of invoices belonging to the appellant for clearance of 105 M.T. of excisable goods from the factory. Since the appellant has not provided any plausible evidence against the charges levelled by the Department and more particularly, statement furnished before the Departmental officers was not retracted by the appellant, the adjudged demand confirmed against the appellant is not proper and justified - appeal dismissed - decided against appellant.
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