Feedback   New User   Subscription   Demo   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 →

M/s Mittal Corp. Ltd. Versus CCE And ST, Indore

2018 (2) TMI 913 - CESTAT NEW DELHI

Confiscation - penalty u/r 25 of CER - clandestine removal - Held that: - the production particulars of the excisable goods were not entered in the statutory records on 29.9.2010 for the reason that the stock particulars were verified by the departme .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ption fine and penalty against the appellant - appeal allowed - decided in favor of appellant. - E/3473/2012-SM - A/50120/2018-SM[BR] - Dated:- 12-1-2018 - Mr. S.K. Mohanty, Member (Judicial) Shri Dhruv Tiwari, Advocate - for the appellant Shri K. Po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ngaged in the manufacture of stainless steel flat, billets etc. falling under Chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. The premises of the appellant were visited by the Central Excise officers on 29.9.2010 and 30.9.201 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ained by the appellant. Accordingly, show cause proceedings were initiated against the appellant, proposing confiscation of excess unaccounted stock of finished goods under Rule 25 of the rules. The matter was adjudicated against the appellant wherei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

further submitted that the appellant maintained the daily stock account on regular basis and enters the manufactured particulars at the end of the day. He also submitted that since the search operation was conducted on 29.9.2010, at 2.00 P.M., there .....

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 goods were physically available in the factory, the charges of clandestine removal cannot be levelled against the appellant, justifying imposition of redemption fine and penalties. He has relied on various judicial pronouncements to state that proc .....

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