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2023 (1) TMI 1136 - AT - Central ExciseClandestine removal - PP Rolls/ Tubes - recovery of illicit documents from transporter - existence of evidence to indicate the involvement of the appellant in illicit clearance - HELD THAT:- The entire case was made out on the basis of certain LRs recovered from the transporters. The transporters stated in their statement that they used to supply the goods from Shreejee Packaging Company as well as some other companies also. All the LRs do not show the name of the appellant. However, in some of the LRs the name of the appellant is appearing. As regard all the other transactions where the appellant’s name is not appearing, no other corroborative evidence was brought on record, therefore, in those cases demand cannot be sustained. The demand of duty on the LRs where the appellant’s name is appearing which comes to Rs.57,222.17 is sustained and remaining demand of Rs.4,29,399 is not sustainable, hence the demand of Rs.4,29,399 is set aside. The appellant is liable to pay equal amount of penalty i.e. Rs.57,222.17 and interest thereon - Appeal allowed in part.
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