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

2015 (11) TMI 245 - CESTAT BANGALORE

2015 (11) TMI 245 - CESTAT BANGALORE - TMI - Duty demand - Cum duty benefit - Shortage of stock - Clandestine removal of goods - Held that:- To claim the benefit of Central Excise duty paid in respect of invoice nos.1 to 4, in support of their contention that a part of the goods were cleared on payment of duty cannot be appreciated and accepted inasmuch as the appellant had not produced any evidence in respect of clearance of 20.315 MTs of towers to M/s. U.R. Telecom (P) Ltd. As such, I am of th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ich the appellant cleared the goods to M/s. U.R. Telecom Research Pvt. Ltd. are dated 11/08/1998, 12/08/1998 and 13/08/1998. This clearance was during the period of less than one month prior to the visit of the officers. As such, it can be reasonably concluded that such non-duty paid clearances from the factory, contributed to the shortages of the final stock of the appellant. Otherwise also in the absence of any corroborative material showing clearance of such short found final goods to any oth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

its. Accordingly I have heard the learned AR and have gone through the impugned order. 2. It is seen that the appellant is engaged in the manufacture of MS towers and MS structures falling under Chapter 73 of the Central Excise Tariff Act. Their factory was visited by the Central Excise officers, who conducted various checks and verifications and as a result some shortages in the stock of the final product, to the extent of around 8.256 MTs were detected. 3. Further investigations were also take .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

interest and imposition of penalties etc. The said show-cause notice culminated into an order passed by the original adjudicating authority confirming the demand and imposing penalties upon various parties. The same were appealed against before Commissioner(Appeals) who confirmed the duty to the extent of ₹ 1,59,269/- along with interest and penalty but set aside the penalties imposed upon other assessees. The said order of the Commissioner(Appeals) was appealed against before Tribunal wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed and penalty of identical amounts stand imposed upon the assessee. 6. The confirmation of demand of duty in respect of 20.315 MTs of MS towers is primarily based upon the disclosure of facts by M/s. U.R. Telecom Research Ltd. accepting the receipt of the said quantity of the goods under the cover of invoice Nos.8 to 15. Payment for consideration of the said quantity of towers was made by an account payee cheque. The fact that the said supplies were made by the appellant does not stand disputed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ame should be deducted from the total quantity of 20.135 MTs. and the duty, if any, should be confirmed only in respect of the balance 13.555 MTs. 7. Lower authorities have not accepted the above stand of the appellant by observing that admittedly the goods were cleared to M/s. U.R. Telecom Research Ltd., under the cover of invoice Nos.8 to 15 and there is no duty payment in respect of the same. As such, the benefit of the clearances effected under invoice Nos.1 to 4 cannot be extended to them. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d and accepted inasmuch as the appellant had not produced any evidence in respect of clearance of 20.315 MTs of towers to M/s. U.R. Telecom (P) Ltd. As such, I am of the view that the duty demand in respect of the said quantum of supplies made by the appellant is required to be upheld. However I am of the view that the entire consideration has to be treated as cum duty and the benefit of duty has to be extended to the appellant. Accordingly I direct the lower authorities to recalculate the duty .....

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