Clandestine removal of goods - pre-judged SCN - Recovery of chit ...

Central Excise

August 2, 2023

Clandestine removal of goods - pre-judged SCN - Recovery of chit and records during search - the demand has been raised on the basis of documents recovered from the third party premises whose Author is not known and from the person to whom the documents have been recovered have retracted the statements in cross-examination as stated, these documents do not belong to the appellant - Demand set aside - AT

View Source

← Previous Next →

Clandestine removal of goods - pre-judged SCN - Recovery of chit ...

Central Excise

August 2, 2023

You may also like:

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

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

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

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

Duty demand - Clandestine removal of goods - Lack of evidence - the demand cannot be confirmed for mere non-maintenance of records and more particularly, in absence of...

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

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...

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...

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 - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued....

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 of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

Clandestine removal of goods - the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful...

Clandestine Removal - Lead Ingots - unrecorded production - demand was dropped in case of 2nd SCN but not against the 1st SCN - both 1st and 2nd show cause notices is...

Quick Updates: