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2018 (6) TMI 240 - AT - Central ExciseClandestine removal - excesses and shortage of stock - Fabrics - Demand of duty - penalty u/s 11AC of CEA - Held that:- The physical inspection of goods were carried out in presence of director on the day of visit on 23.02.2004, the daily stock was written up to 21.02.2004, whereas the raw material account was written up to 16.02.2004. The director admitted the above facts in his statement. It is also a fact that the appellant allotted marked same lot numbers again to the fabrics received from processing. There has been deliberate violation of central excise law by the appellant unit. No proper explanation has been given for above discrepancies and shortages of goods. In such circumstances, there is no reason to interfere with the impugned order - appeal dismissed - decided against appellant.
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