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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Calndestine removal of goods – Bundles of Safety matches seized ...

Central Excise

November 14, 2013

Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be related to duty sought to be evaded rather than the value of goods. - AT

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  6. Detention of goods alongwith vehicle - Whether the value of the 33 out of 58 seized goods/bundles were valued between Rs. 4500 -5000 per bundle or R.20,000/- cannot be...

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  9. Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the...

  10. Short payment of Central Excise Duty - The Appellate Tribunal concluded that central excise duty is leviable only on excisable goods manufactured or produced in India,...

  11. Duty demand - Shortage of stock - Clandestine removal of goods - information received from the Income tax Department cannot be made the sole basis for confirmation of...

  12. Levy of Central Excise duty - intermediate goods used in the manufacture of exempt final goods - the duty liability would fall on the manufacturer who is a job worker in...

  13. Excisability/marketibility - match splints - The argument by the petitioners that the item covered under Chapter Heading 3605 0010 or 3605 0090 as 'matches' is...

  14. 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...

  15. Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be...

 

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