Goods brought in factory premises without proper invoice establishes clandestine removal of goods

Metal Alloys Industries Vs Commissioner of Central Excise (CESTAT Delhi)

Held that the goods were brought in the factory premises without having proper invoices/documents with intent to clear them clandestinely. Accordingly, confiscation and the redemption fine as well as the penalty imposed u/s. 11 AC of Central Excise Act read with Rule 25 of Central Excise Rules, 2002 is absolutely justified.

Facts- The appellant is engaged in the manufacture of copper rods, lead alloys

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