Clandestine clearance of goods - statement made by person to be ...

Central Excise

April 21, 2015

Clandestine clearance of goods - statement made by person to be considered voluntary and true even if retracted when circumstances not showing any use of threat or coercion and also when corroborated by statements of other persons. - AT

View Source

← Previous Next →

Clandestine clearance of goods - statement made by person to be ...

Central Excise

April 21, 2015

You may also like:

Assessee retracting and giving proper explanation for investment, after two months - Statement made at odd hours cannot be considered as voluntary statement.

Clandestine removal of goods - few statements, which are not corroborated by other evidences and were subsequently retracted, cannot be the sole basis for...

Clandestine manufacture and clearance of excisable goods - the case is not merely made on the basis of few confessional statements but also on the basis of private note...

Clandestine removal - Gutkha - The entire case of the Revenue is based on uncorroborated, untested, unexamined and in some case retracted statement which do not inspire...

Addition based on voluntary disclosure made by the key person of the assesse group during the course of search which has subsequently been retracted - The statement...

Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

Additions on the basis of statement made u/s 133A - A statement made voluntary under Section 133A of the Act cannot be retracted unless the assessee files evidence to...

The addition was made on the basis of statement recorded during the course of survey which was subsequently retracted and since no corroborative evidence was found, no...

Quick Updates: