Sponsored
    Follow Us:

Case Law Details

Case Name : Principal Commissioner of Central GST & C. Ex. Vs Filatex India Ltd. (Bombay High Court)
Appeal Number : Central Excise Appeal No. 204 of 2019
Date of Judgement/Order : 08/09/2022
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Principal Commissioner of Central GST & C. Ex. Vs Filatex India Ltd. (Bombay High Court)

Held that duty demand unsustainable in absence of any evidence that job work charges paid by the company to the job workers flowed back to them and in absence of any evidence that that the Company is involved in clandestine removal of goods

Facts-

During the course of inquiry, it was observed that the respondent-company was engaged in clandestine removal of goods without payment of central excise duty. During the period 1st April, 2004 to 6th July 2004, Respondent-Company had cleared 1687585.511 kilograms of yarn manufactured at their factory without payment of the duty as well as without any payment to the six job workers for manufacture of grey fabrics and its clearance was from their premises.

However, one job-worker was non-existent and other two were not having machinery to manufacture grey fabrics. Accordingly, a notice was issued u/s 11A(1) demanding duty alongwith interest and penalty. The said demand was confirmed by the adjudicating authority.

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031