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2018 (1) TMI 696 - AT - Central ExciseClandestine removal - goods stand confiscated by the lower authorities on the sole ground that the same were manufactured in the unregistered premises with intention to clear the same without payment of duty - Held that: - Apart from the fact that the said premises were not separately registered, I note that there is no other evidence on record to show that the goods were meant for clandestine removal - Revenue case is solely based upon the fact that the said newly acquired premises were not registered and the goods were not entered in statutory records, it cannot be held that the same were meant for clandestine removal - confiscation set aside - penalty of ₹ 10,000/- imposed upon the appellant for the technical procedural breach of non maintenance of records and non entry of the goods - appeal allowed in part.
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