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M/s Premium Polyalloys Pvt. Ltd., Shri Bhupendra Kumar Humad Versus CCE & ST - Daman

Clandestine removal - demand raised on the basis of these loose slips found - Held that - the Revenue was not required to ascertain the fact whether the details of buyers mentioned in loose slips have been received the goods or not? The buyer s name mentioned in the SCN may be fake, therefore, no investigation is required at the end of the Revenue, as the same has not been objected by the appellant - the charge of clandestine removal of the goods stand proved and duty is rightly demanded. - Dema....... + More

 

 

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