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2018 (6) TMI 1291 - AT - Central ExciseClandestine removal - whether the appellant, who is manufacturer of Diesel Engine Pump set etc., was having excessive stock of finished goods in their factory on the day of inspection 07.03.2014 so as to remove the same clandestinely within the meaning of Rule 25 Central Excise Rules, 2002 read with Section 11 AC of the Central Excise Act, 1944? - maintainability of petition - Held that:- Even if there were some finished goods in excess in the factory there is no presumption of clandestine removal and thus the provisions of Rule 25 of Central Excise Rules read with Section 11 AC of the Act are not attracted - the Annexure-A to the Panchnama is erroneous. The SCN is vitiated and not maintainable - appeal allowed.
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