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Commissioner of Central Excise Versus Murari Lal Harish Chandra Jaiswal Pvt. Ltd.

2016 (5) TMI 444 - ALLAHABAD HIGH COURT

Clandestine removal of goods - Evasion of Central Excise duty - Held that:- it is found that the goods removed from the Mohan Nagar factory was sent to three units of the appellant and the appellant had three other units have not been disputed. There .....

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Misra, JJ. Shri Vinod Kant Srivastava, SC, for the Appellant. Shri A.P. Mathur, Rakesh Ranjan Agrawal and Suyash Agarwal, for the Respondent. ORDER We have heard the learned counsel for the appellant. 2. The appellant has proposed the following .....

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rverse, without any evidence on record and based on surmises and presumption? (ii) Whether, receipt of raw tobacco in the factory for manufacture of final product at Mohan Nagar, Ghaziabad established on record and there being absolutely no evidence .....

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three units of the respondent at Delhi have procured raw material for use in manufacture of their final product? (iii) Whether under the facts and circumstances of the case the respondents have indulged in clandestine removal of goods from the factor .....

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