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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Clandestine removal of goods - Shortage of raw materials i.e. ...


Assessee Fails to Justify Ferro Manganese and Ferro Molybdenum Shortage; Revenue Not Required to Prove Actual Removal.

November 19, 2013

Case Laws     Central Excise     AT

Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the burden of explaining the shortages is upon the assessees and Revenue is not required to show actual removal of raw materials - AT

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