2014 (11) TMI 825 - HC - Central Excise

Confiscation of goods - clandestine removal - goods kept at residential premises of appellants - SSI Exemption - Whether the decision of the Customs, Excise and Service Tax Appellate Tribunal upholding demand of ₹ 58,54,825/- and confiscation of 24 air-conditioners along with duty and penalty demand of ₹ 3,16,800/- is perverse and contrary to the facts on record - Delhi High Court admitted the appeal of the assessee against the decision of CESTAT New Delhi 2014 (2) TMI 1094 - CESTAT NEW DELHI (LB) .

Summary

The Delhi High Court admitted the case and framed a substantial question of law regarding the Customs Tribunal's decision to uphold a demand of Rs. 58,54,825 and confiscation of 24 air-conditioners with duty and penalty demand of Rs. 3,16,800.