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2018 (3) TMI 1237 - AT - Central ExciseClandestine removal - SSI exemption - crossing of threshold exemption limit - Held that: - when department has established that appellant is engaged in the activity of clandestine removal of goods, the burdencast on the appellant to prove that they were not engaged in the activity of clandestine removal of goods and they have to brought on record supportive evidence like certificate from the principal manufacturer or certificate from the buyer who has returned the goods. The appellant has failed to prove with documentary evidence that the demand is not sustainable on account of clandestine removal of goods - demand upheld. Considering the fact that the main appellant has paid duty along with interest and 25% penalty, therefore, penalty on the main appellant is restricted to 25% of the duty demand - Further, penalty on the Director is on higher side, therefore, penalty on the Director, namely Shri Pawan Goyal reduced to ₹ 40,000/-. Appeal allowed in part.
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