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Central Excise - Highlights / Catch Notes

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Clandestine removal of goods - Merely on the basis of the ...

Central Excise

April 30, 2015

Clandestine removal of goods - Merely on the basis of the entries in the notebook recovered from Shri Manoj Gupta under the heading of Kimti coupled with his statement, it cannot be concluded that those entries represent clandestine clearances of the consignments of Kimti Brand Gutkha by RPPL and on this basis duty demand of ₹ 57,51,000/- cannot be confirmed against RPPL. - AT

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