Excise & Customs : Supreme Court dismisses special leave petition against High Court judgment holding that if it is found, on Departmental visit, that stock of raw-material and finished goods was tallying and there was nothing to show purchases or consumption of unrecorded raw-materials, there was no clandestine removal
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[2014] 52 taxmann.com 5 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise & Customs
v.
Vishwa Traders (P.) Ltd.*
R.M. LODHA,
J. CHELAMESWAR AND MADAN B. LOKUR, JJ.
APPEAL (CIVIL) NO. CC5242 OF 2013†
I.A. NO. 1 OF 2013
MARCH 18, 2013
Section 11A, read with sections 3, 3A and 4, of the Central Excise Act, 1944 and rules 4 and 25 of the Central Excise Rules, 2002 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Clandestine Removal of Excisable Goods - Assessee made admissions before Settlement Commission but Settlement Commission rejected application and sent matter back for adjudication - In adjudication, department relied upon fake invoices and statement of transporters, etc. to confirm demand based on clandestine removal - Tribunal found that, on Departmental visit at assessee's premises, stock of raw-material and finished goods were tallying and there was nothing on record to show purchases or consumption of unrecorded raw-materials and set aside demand - High Court did not interfere with factual findings of Tribunal that there was no clandestine manufacture - On department's special leave petition before Supreme Court - HELD : Special Leave Petition is dismissed [Para 3] [In favour of assessee]
Section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 and section 130 of the Customs Act, 1962 - Appeals - Maintainability of - High Court - High Court held that findings of Tribunal can be interfered only if it is perverse or some material evidence is ignored and only in such circumstances, Court may exercise jurisdiction on issue which may give rise to any substantial question of law - On department's special leave petition before Supreme Court - HELD : Special Leave Petition is dismissed [Para 3] [In favour of assessee]
■■■
[2014] 52 taxmann.com 5 (SC)
SUPREME COURT OF INDIA
Commissioner of Central Excise & Customs
v.
Vishwa Traders (P.) Ltd.*
R.M. LODHA,
J. CHELAMESWAR AND MADAN B. LOKUR, JJ.
APPEAL (CIVIL) NO. CC5242 OF 2013†
I.A. NO. 1 OF 2013
MARCH 18, 2013
Section 11A, read with sections 3, 3A and 4, of the Central Excise Act, 1944 and rules 4 and 25 of the Central Excise Rules, 2002 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Clandestine Removal of Excisable Goods - Assessee made admissions before Settlement Commission but Settlement Commission rejected application and sent matter back for adjudication - In adjudication, department relied upon fake invoices and statement of transporters, etc. to confirm demand based on clandestine removal - Tribunal found that, on Departmental visit at assessee's premises, stock of raw-material and finished goods were tallying and there was nothing on record to show purchases or consumption of unrecorded raw-materials and set aside demand - High Court did not interfere with factual findings of Tribunal that there was no clandestine manufacture - On department's special leave petition before Supreme Court - HELD : Special Leave Petition is dismissed [Para 3] [In favour of assessee]
Section 35G of the Central Excise Act, 1944 read with section 83 of the Finance Act, 1994 and section 130 of the Customs Act, 1962 - Appeals - Maintainability of - High Court - High Court held that findings of Tribunal can be interfered only if it is perverse or some material evidence is ignored and only in such circumstances, Court may exercise jurisdiction on issue which may give rise to any substantial question of law - On department's special leave petition before Supreme Court - HELD : Special Leave Petition is dismissed [Para 3] [In favour of assessee]
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