Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1230 - AT - Central ExciseClandestine Removal - Department has alleged that the assessee has indulged in evasion of central excise duty by purchasing raw materials viz., MS ingots without accounting and utilizing the same in the manufacture and clearance of CTD bars without accounting and without payment of excise duty during the period October, 2004 to 13.06.2006. Held that: - the main edifice of the department's case against the appellants is built on the so called 'advance files' containing the details of charges paid to the labour contractors of loading and unloading - the recovery of such payments made for loading can only become an additional support to main evidences like proof of evidence for transportation of the finished products and evidence of realisation of the value relating to the sale of any alleged clandestinely removed goods. It is very difficult for the department to lay hands on each and every link in the chain of the modus operandi involving clandestine clearances. However, total absence of any evidence or for that matter evidences available on for a limited period, cannot be extrapolated to a presumption that such activity had been on-going for a larger period - the available evidences as capsuled in the annexures to the SCN is limited to a few months only viz. from April, 2006 to June, 2006. Any confirmation of duty liability can only be based only on the evidences which have been relied upon in the annexures to the SCN - The demand will necessarily be restricted to the period for which evidences are available as per in the annexures to the SCN. The matter then needs to be re-adjudicated keeping all these aspects in mind. Penalty u/s 11AC - Held that: - penalty upheld. Appeal allowed by way of remand.
|