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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Clandestine removal - cigarettes - In this case, the appellant ...

Central Excise

August 31, 2021

Clandestine removal - cigarettes - In this case, the appellant has admitted the excess stock found during the course of investigation has been procured through illicit manner, in that circumstances, revenue need not to prove that the raw material and finished goods recovered during the course of investigation were procured through licit manner. - Demand confirmed - AT

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  7. Excess stock found during survey - search conducted u/s 133A - the excess stock found during search is nothing but business stock carried on by assessee which is not...

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  10. Addition u/s 69B - higher rate of tax u/s 115BBE - excess stock surrendered during the course of survey - There is no infirmity in the finding of Ld. CIT(A) rightly...

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