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Clearance of excisable goods outside factory without payment of duty and without preparing any documents violate Excise Rules & procedure
Case Law Details
- Case Name
- Velji P & Sons Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Velji P & Sons Vs C.C.E. & S.T. (CESTAT Ahmedabad)
The case of the department is that the appellant M/s. Rawmin Mining and Industries Pvt. Ltd. is 100% export oriented unit has cleared 444903.645 MTs of their final product namely Beneficiated Bauxite and stored at the plot allotted to their custom house agent and shipping agent M/s. Velji P & Sons near Porbandar Port. In respect of such clearance no document such as export document, excise invoice or ARE- 1 was issued therefore the department contended that the excisable goods were cleared without payment of duty and without issuin...
