Case Law Details
Raghuveer Rolling Mills Vs Commissioner of Central Excise (CESTAT Allahabad)
CESTAT Allahabad held that clandestine removal is a serious charge and requires to be substantiated by evidence. Here, as department has not adduced any additional evidence to substantiate the allegation of clandestine removal not sustained.
Facts-
M/s Raghuveer Rolling Mills Pvt. Ltd. the appellants are engaged in the manufacture of Iron Flats, spring Leaves and Agriculture implements. Officers of Central Excise visited the premises of the appellants and conducted investigations. A show cause notice dated 28.02.2015, demanding Central Excise duty of Rs.11, 11,790, invoking proviso to Section 11A, along with interest and proposing penalty under Section 11AC of the Central Excise Act, 1944. The Order-in-Original confirmed the duty demanded and imposed equal penalty under Section 11AC ibid. On the appeal filed by the appellant learned Commissioner (Appeals) vide order dated 16-05-2018 upheld the order of the lower authority and therefore, the appellants preferred the instant appeal.
Conclusion-
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