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2018 (2) TMI 1023 - AT - Central ExciseClandestine removal - unaccounted stock/clearances of excisable goods - irregular maintenance of records - penalty u/r 25/26 of CER - shortage of SS Billets - Held that: - the case of clandestine removal cannot be upheld only on the basis of shortage of excisable goods, it is imperative for the assessee to explain satisfactorily the non-availability of excisable goods which were produced and accounted for in their records. In the absence of satisfactorily explanation an inescapable conclusion as drawn by the lower authority regarding non-duty paid clearance of such accounted goods cannot be contested Unaccounted clearance of SS billets and flats - Held that: - while noting that detailed evidence regarding actual clearance, receipt of money, transport details were not available in the present case, it cannot be denied that evidence of unaccounted excess production has been recorded and the same could not be rebutted effectively by the appellant. Shri Desai has also accepted the production as reported by him. When such is the case, the burden is on the appellant to establish that the said goods were never in existence or not clandestinely cleared - decided against appellant.
Appeal allowed in part.
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