Clandestine removal - Corroborative evidences - stock recorded ...

Case Laws Central Excise

March 11, 2023

Clandestine removal - Corroborative evidences - stock recorded as per Income Tax Investigation - merely on the basis of income tax investigation the case of clandestine removal under the Central Excise Act cannot be confirmed without bringing independent tangible evidence on record - AT

View Source

← Previous Next →

Clandestine removal - Corroborative evidences - stock recorded ...

Case Laws Central Excise

March 11, 2023

You may also like:

Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

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...

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...

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

Clandestine removal and under valuation - private records - presumption - The Revenue has miserably failed to produce corroboration evidence on records so as to...

Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal...

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

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

Clandestine removal - on the basis of third party records - As Revenue has failed to produce any supporting evidence in their favour, therefore, the charge of...

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same...

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

Clandestine removal - tobacco pouches - While the presence of machines is an admitted fact, the manufacture and clearance has not been evidenced with any corroborative...

Clandestine removal - MS Flat - demand based on loose papers recovered during search, the physical verification of stock, its weighment and the admission of the director...

Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any...

Quick Updates: