2012 (4) TMI 576 - SCH - Central Excise

Duty demand - Penalty - Confiscation of seized goods - Clandestine removal of goods - Onus to prove - MODVAT Credit.

Summary

The Supreme Court dismissed the appeals as not pressed, with liberty to file an appeal under Section 35-G of the Central Excise Act, 1944 before the High Court. If filed within eight weeks, the High Court will consider the appeal on merits without reference to the period of limitation.