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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Clandestine Removal of Goods – there was no reliable evidence ...


Demand Dismissed Due to Lack of Evidence in Factory Goods Removal Case; No Customer or Payment Records Found.

September 14, 2013

Case Laws     Central Excise     AT

Clandestine Removal of Goods – there was no reliable evidence of the actual customer/recipient of the clandestinely removed goods with their confirmation of unauthorized payment towards unaccounted purchase of goods allegedly manufactured and removed in a clandestine manner from the factory of the appellant - demand set aside. - AT

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