Suppression of production - Clandestine clearance of goods - ...

Central Excise

January 9, 2015

Suppression of production - Clandestine clearance of goods - Entry not recorded in RG-1 Register - Parallel invoices - It may be stated that without human intervention, no artificial jurisdiction person shall cause evasion. There is always human element involved in committing evasions. - personal penalty confirmed - AT

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Suppression of production - Clandestine clearance of goods - ...

Central Excise

January 9, 2015

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Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

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Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - The charges of clandestine activities are required to be adjudicated by appreciating...

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Clandestine removal - issue of mis-classification - goods entered in RG-1 register - full stay granted. - AT

Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence...

Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the...

Clandestine removal - demand based on the outward gate register as well as inward gate register - The allegation of clandestine removal cannot be upheld only on the...

Confiscation of goods – Unaccounted goods - Non-entry of goods in RG-I register – Intention to evade duty - the wire in question is not liable to confiscation for their...

Clandestine removal - Clearance of goods for job-work - there is no evidence for movement of hank yarn from the job worker’ to the factory of STL and that entries in...

RG 1 vis a vis Daily production record - Product comes out of reactor in very hot conditions and daily production report maintained on rough estimate basis - Demand on...

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

Clandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - there is no corroborative evidence in the shape of...

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