GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
Extracts
Home List
← Previous Next →

2016 (12) TMI 921 - CESTAT MUMBAI

2016 (12) TMI 921 - CESTAT MUMBAI - TMI - Imposition of penalty - shortage of stock - 95MTs of MS scrap found short on physical verification of their factory stock - clandestine removal - Held that: - reliance placed on the decision of the case of Goyal Ispat v. CESTAT, Chennai [2015 (3) TMI 866 - MADRAS HIGH COURT], where it was held that the order of the Tribunal is not on the basis of visual inspection, but based on mahazar records recording the shortage of goods, which has been done in the p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

10-94111/16/SMB - Dated:- 30-11-2016 - Shri C J Mathew, Member (Technical) Shri Anil Mishra, Advocate for the appellants Shri Sanjay Hasija, Superintendent (AR) for the respondent Order The impugned order-in- appeal no: BR/75 & 76/Th-I/2012 dated 6th July 2012 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone - I pertains to upholding of the order of the lower authority which appropriated ₹ 2,14,797/- paid by the appellant on 95MTs of MS scrap found short on physical .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e estimate' which did not take into account the quantity of material that were being used in the production process. It is also contended that the scrap and scull are poured into the furnace and quantity entered only on an estimate basis. 3. Learned Counsel for the appellant relies upon the decisions of the Tribunal in Geekay Wires Pvt Ltd v. Commissioner of Central Excise, Hyderabad [2006 (200) ELT 86 Tri. (Tri._Bang)]; Micro Forge (I) Pvt Ltd v. Commissioner of Central Excise [2004 (169 1 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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