New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 890 - CESTAT KOLKATA

2015 (10) TMI 890 - CESTAT KOLKATA - TMI - Waiver of pre dpeosit - clandestine manufacture and removal of excisable goods - Penalty u/s 11AC - Held that:- Evidences have been brought on records by the investigation that there were clandestine manufacture and clearance of excisable goods in the form of shortage of finished good stocks and also from the private records maintained in the factory premises alongwith the statements of the concerned persons. On perusal of the case records, we find that .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. Thakur, Technical Member For the Petitioner : Sri R. Agarwal, C.A. For the Respondent : Sri M. Chattopadhyay, A.C. (A.R.) ORDER Per Shri H.K. THAKUR This application has been filed by the appellant against Order-in-Original No. 11/COMMISSIONER/CE/KOL-VII/ADJN/2012-13 dated-28/03/2013 under which demand of ₹ 1,63,81,297/- has been confirmed against the appellant for clandestine manufacture and removal of excisable goods alongwith interest and penalty has also been imposed upon the appella .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t was his case that the entire case of clandestine removal is based on presumption and assumption false allegation as no excess/shortage of raw materials was found in the factory premises. He further argued that duty demand cannot be made merely on the basis of hypothetical facts and on uncorroborated private records. 3. Shri M. Chattopadhyay, A.C. (A.R.) appearing on behalf of the Revenue argued that there was a shortage in the stock of the finished goods and the private records were recovered .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version