Clandestine removal of goods denied CENVAT credit. Liability for ...

Clandestine removal denied CENVAT credit. Duty, interest & penalty assessed for FY 2007-12. Differential duty demand reduced. Imported showers duty demand set aside.

Case Laws Central Excise

July 19, 2024

Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs. 40,70,142/-. Deductions for discounts, octroi, and cess paid allowed, reducing net duty payable to Rs. 3,81,322/-. Duty demand of Rs. 43,19,238/- for clearance of imported showers held unsustainable as processes carried out amounted to manufacture. Cenvat credit demand of Rs. 27,61,517/- on imported parts disallowed. Duty demand of Rs. 3,12,373/- on alleged clandestine clearance set aside due to lack of evidence. Penalty u/r 26 set aside. Differential duty of Rs. 3,81,322/- with interest and penalty upheld. Remaining demands set aside. Appeals partially allowed.

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Clandestine removal of goods denied CENVAT credit. Liability for ...

Clandestine removal denied CENVAT credit. Duty, interest & penalty assessed for FY 2007-12. Differential duty demand reduced. Imported showers duty demand set aside.

Case Laws Central Excise

July 19, 2024

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