Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 1143 - CESTAT AHMEDABAD

2015 (10) TMI 1143 - CESTAT AHMEDABAD - 2016 (332) E.L.T. 837 (Tri. - Ahmd.) - Duty demand - Shortage of goods - Clandestine removal of goods - Held that:- Three transporters namely M/s. Saurashtra Carrying Corporation, M/s. Jay Gujarat Goods Carrier, and M/s. Madhuvan Roadways accepted transporting of the goods to various parties without cover of invoices. There are two parties, who confirmed the receipt of the goods without invoice. The Director of the appellant company accepted in his stateme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ys, from the date of communication of this order as per provision of Section 11AC of Central Excise Act, 1944 - Appeal disposed of. - Appeal No : E/2742/2006 - Order No. A/10882 / 2015 - Dated:- 1-5-2015 - Mr. P.K. Das, J. For The Appellant : Shri H. Modh, Advocate For The Respondent: Shri T.K. Sikdar, Authorised Representative Per: P.K. Das The relevant facts of the case, in brief, are that the appellants were engaged in the manufacturer of Aluminum Extrusion. On 09-10-2003, the Central Excise .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

buyers of the goods. 2. A Show Cause Notice dated 07.02.2005 was issued proposing demand of duty of ₹ 19,17,679.00 alongwith interest and to impose penalty of equal amount of duty on the appellant. It has proposed to impose penalty on the Director and the Transporters. It has also proposed to appropriate the amount deposited by the appellant during investigation. The Adjudicating Authority confirmed the demand of duty of ₹ 16,53,172.00 alongwith interest and imposed penalty of equal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

inculpatory in nature and therefore, the said statement cannot be accepted. He further submits that the appellants have also retracted the statements and the proceedings were initiated merely on the basis of statements and no verification was done on procurement of raw-materials, consumption of raw material etc. 4. On the other hand, the learned Authorised Representative for the Revenue submits that the belated retraction of the statements cannot be accepted. He submits that the Director of the .....

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