Home Highlights February 2014 Year 2014 This

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1. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

2. Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be...

3. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

4. Clandestine removal - demand based on the outward gate register as well as inward gate register - The allegation of clandestine removal cannot be upheld only on the...

5. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

6. Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and...

7. Confiscation of goods - Clandestine removal of bunkers - import of duty free Furnace Oil & HSD Fuel Oil under warehouse procedure - The tribunal conducted a thorough...

8. Duty & Penalty for clandestine manufacture and removal of goods - it is well settled legal position that the allegation of manufacture and clandestine removal of goods...

9. Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi...

10. Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to...

11. Clandestine removal - The allegation has been raised on the basis of hypothetical and illogical input-output ratio of iron ore to pig iron

12. Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -...

13. Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

14. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

15. Penalty u/s 271 - Defective notice - the allegation should be specific and clear in the penalty notice also because the assessee has to submit reply in the course of...