2024-VIL-1420-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Clandestine Manufacture and Removal, Burden of Proof, Cum-Duty Benefit, Extended Period of Limitation – appellants are engaged in the manufacture of Sandalwood oil. Based on intelligence, their premises were searched and documents were seized, indicating clandestine manufacture and clearance of Sandalwood oil without payment of duty - Whether the Department has established the allegation of clandestine manufacture and removal of Sandalwood oil through credible evidence or it was based on assumptions and presumptions – HELD - the Department has established the case of clandestine manufacture and removal through documentary evidence, including the seized documents from the premises and the statement of the Managing Partner of the appellant-company - the appellant failed to establish that the amount collected was inclusive of the duty element, as required by the settled legal position. Therefore, the appellant is not entitled to the benefit of cum-duty - since the appellant had suppressed the manufacture and clearance of Sandalwood oil during the relevant period, the extended period of limitation is applicable. Further, the imposition of penalty under Section 11AC of the Central Excise Act, 1944 and Rule 26 of the Central Excise Rules, 2002 on the appellant-company and the managing partner, respectively, is justified - The appeals filed by the appellants are disposed of with a partial modification of the penalty imposed on the managing partner, which is reduced from Rs.5,00,000/- to Rs.1,00,000/- - appeal is partly allowed
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