Home Highlights May 2014 Year 2014 This

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1. Clandestine removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the...

2. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

3. Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

4. Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

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

6. Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and...

7. 100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

8. 100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant...

9. 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...

10. Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT

11. Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer...

12. Demand of Differential Duty - Inclusion of value of deemed export in the value of DTA clearance of goods - wrongful determination of assessable value of finished goods -...

13. Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty...

14. Duty demand - Shortage of stock - Clandestine removal of goods - information received from the Income tax Department cannot be made the sole basis for confirmation of...

15. Clandestine removal - Warehoused goods - in case of clandestine removal it is not always possible to establish exact date of clearance of goods but if the period during...