2026-VIL-87-CESTAT-ALH-CE
  1. Home
  2. 2026-VIL-87-CESTAT-ALH-CE

CENTRAL EXCISE CESTAT Cases

Central Excise – Section 14 of Central Excise Act, 1944 – Clandestine clearance of goods – Demand of duty – Appellant is engaged in production of Unmanufactured Branded Chewing Tobacco – Investigation revealed that Appellant had manufactured goods without making entries in respect of same in their statutory records and clearing same without payment of duty – Department issued show cause notice to Appellant by proposing demand of Basic Excise Duty – Adjudicating Authority confirmed demand proposed in show cause notice – Whether demand of duty confirmed against Appellant is sustainable – HELD – Question of clandestine clearance is purely a question of fact and needs to be determined on basis of evidences recovered and marshaled in a particular proceedings. During course of enquiry made at time of search of premises of Appellant, a red diary containing details of goods manufactured and cleared by Appellant was recovered from premises of Appellant. Factum of recovery of diary had been recorded in Panchnama drawn on spot. Partner of Appellant in his statements recorded under Section 14 of the Act had admitted details found in diary and also fact of clandestine manufacture and clearance of excisable goods to various persons. Statements were given by partner of Appellant out of his own volition and there is no allegation of coercion, threat, force, duress or pressure being utilized by officers to extract the statements. Demand of duty confirmed against Appellant is sustainable. Order under challenge is sustained – Appeal dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?