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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Confiscation of goods - Excess stock found which was not ...


Confiscated Stock Not Recorded in RG-1 Register; Appeal Fails to Prove No Intent to Evade Duty; Penalty Reduced.

October 26, 2015

Case Laws     Central Excise     AT

Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011 - Contention of the appellant that there is no intention to evade the payment of duty is not tenable - redemption fine and penalty confirmed but reduced - AT

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