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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Clandestine removal – Confessional statements solely in absence ...


Confessional Statements Insufficient for Excise Duty Imposition Without Substantial Evidence, Especially If Retracted.

May 19, 2014

Case Laws     Central Excise     HC

Clandestine removal – Confessional statements solely in absence of any cogent evidences cannot make the foundation for levying the Excise duty on the ground of evasion of tax, much less the retracted statements - HC

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