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

2. Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

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

4. Clandestine removal of goods - Manufacture of paan masala and gutka - shortage of one of the raw-materials and even the admission by the director cannot be held to be...

5. Clandestine removal - shortage of goods detected on stock taking - MS Ingots - Admissions are the best evidence and need no further proof as is the established principle...

6. Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

7. 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...

8. Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined by the exercise of stock taking is negligible in...

9. 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...

10. 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...

11. Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

12. Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the...

13. Clandestine Removal - 997.09 carats of diamonds and 98.34 carats of diamonds - processing loss - whether allegation of substitution of diamonds was established through...

14. Clandestine Removal - shortage of finished goods - Kraft Paper - The charge of clandestine removal in respect of major quantity could not be established by the revenue....

15. Mere shortage of the goods ascertained during stock verification, would not be treated as clandestine removal of the goods. There is required positive act to establish...