Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Sun Steel, Ashok Dhanuka Versus Commissioner of Central Excise, Thane - I

2016 (12) TMI 921 - CESTAT MUMBAI

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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

uch shortage was supported by the unretracted statement of Mr. Balaji, Manager of the assessee company. In this view of the matter, the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the asse .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

i 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

March 2010 besides penalties imposed under rule 15 of the CENVAT Credit Rules and on the Manager under rule 26 of the Central Excise Rules. 2. It would appear that during the said visit shortage was noticed on which duty liability was made good by d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

count 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ers v. Commissioner of Central Excise, Jaipur 2005 (185) ELT 311 (Tri-Del.)] and Vishvaman Industries v. Commissioner of Central Excise, Delhi [2011 (127) ELT 155 (Tri. -Del.)] which laid down the principle that the exact quantification is a necessar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

LT 392 (Mad.)] which has held that: "9. In the absence of any such material, there is no possibility for this Court to consider this issue at all. The next questions whether stock taking conducted on eye estimation is fatal to the case of the De .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version