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2017 (5) TMI 1441 - CESTAT ALLAHABADClandestine manufacture - Pan Masala and Pan Samagri - the two machines found in the open premises of the factory no information was given to the range/division office of Central Excise - Held that: - it is admitted fact that the factory comprises of covered space only. There is no open space in the approved factory premises. It is further admitted fact that the two additional machines were found lying in the open premises in uninstalled condition - the said machines had arrived in the last two days and they were lying in uninstalled condition and that one was defective and another yet to be installed and/or brought inside the factory, and these facts have not been found to be untrue and further corroborated by the supplier of the machines, in his statement u/s 14. The duty demanded from the appellant of ₹ 25 lakhs u/r 9 of the said Rules is not sustainable and further the order of confiscation is also not sustainable - appeal allowed - decided in favor of appellant.
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