provisions of the Central Excise Rules were also produced. The assessee also produced a letter from the Central Excise authority showing that the entire manufacturing ... bagging of sugar was subject to the supervision and checking of the Central Excise Officer posted at the factory. The case cess register as prescribed
Check Post and R.T.O. check post, both at Bhilad(Gujarat) before entering Maharashtra state. In the verification of Sales Tax Check post record ... loads, passing through the said check post are maintained date wise in electronic form at the Sales tax Check post. Scrutiny of the said computerised
registers and the same has been scrutinised, checked and found in order by the excise staff posted in the assessee's factory
payment of Central Excise duty.
3. On 09.01.2007, the Central Excise officers of Directorate General of Central Excise Intelligence (DGCEI) visited the Appellants factory ... check post. The various statements were recorded of the transport companies. He drew attention of the Bench to the Report for avoiding RTO check post
Excise is levied only when the finished goods are
removed from the factory and as per the provisions of the Central
Excise ... record and issue a get pass. The Excise officer is posted there
24x7 hours to check the production and accordingly, charged the
excise duty, therefore
Indo Swiss Embroidery Industries ... vs Commissioner Of Central Excise, Vapi on 17 July, 2017
Author: Anoop V. Mohta
Bench: Anoop V. Mohta , Anuja Prabhudessai ... 2134/4, Near Dadra Check Post,
Dadra, (UT of D & NH) ..Appellant
Versus
Commissioner of Central Excise, Vapi,
4th floor, Adarsh Dham building,
Opposite
said transit pass was to be surrendered on Exit Check Post, namely, at Naubatpur Check Post, Varanasi.
Likewise, it appears that ... have not been filed before the Check Post Officer and the First Appellate authority. The Excise Gate Pass and the Register in Form
clandestine manufacture and removal of excisable goods checks of the stocks, lorry receipts and the Check-post would yield some evidence. In this case ever ... Sales Tax declaration form, Lorry Receipts with the seals of the Check Post and the goods inward notes at the receiving ends, but no verification
CCE 2014(313)ELT449(TRI.AHMD.),
AKSHAY LPG VALVES VS CCE 2016(337)ELT129(TRI. HYD.),
STI INDUSTRIES VS CCE 2015(325)ELT910(TRI. AHMD ... CCE 2015(7)TMI 669-CESTAT-
AHMD.,
GUJRAT VICTORY FORGINGS PVT. LTD. VS CCE 2019(7) TMI 5-
CESTAT -AHMD.,
CCE VS PARMATMA SINGH JATINDER
Wires Ltd .........Appellant
Survey No. 212/2 Near Dadra Check Post Village Dadra
SILVASSA, GUJARAT
VERSUS
C.C.E. & S.T.-Daman .........Respondent ... Ratna Wires Ltd
Survy No 212/2 Near Dadra Check Post
Silvassa, Gujarat
VERSUS
C.C.E. & S.T.-Daman .........Respondent
3rd Floor...Adarsh
