2008 (10) TMI 55 - HC - Central Excise

Clandestine removal by adopting the modus operandi like issuance of invoices of lesser quantity and removal of scrap without payment of duty by not issuing any Central Excise document - it was obligatory on the part of the appellant to file an application to adduce additional evidence before the tribunal which was not done by appellant tribunal was justified in rejecting affidavit filed by appellant and confirming the order of lower authority on basis of statement of factory manager

Summary

The High Court Bombay upheld the order of CESTAT based on factory manager's statement admitting removal of goods clandestinely. Appellant's grievance regarding an unconsidered affidavit was rejected as no application for additional evidence was filed before the tribunal. The appeal was dismissed as no questions of law arose.