Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Clandestine manufacture and removal of goods - Merely on the ...


Power Consumption Norm Alone Insufficient to Determine Clandestine Manufacture and Duty Demand, Court Rules.

August 3, 2015

Case Laws     Central Excise     AT

Clandestine manufacture and removal of goods - Merely on the basis of an arbitrarily adopted power consumption norm, the production of an assessee on the basis of his power consumption cannot be estimated and duty demand cannot be affirmed against him on this basis - AT

View Source

 


 

You may also like:

  1. Clandestine removal - Whether electricity consumption can be considered as valid evidence of clandestine manufacture of taxable goods? - CESTAT upheld the findings of...

  2. Determining the ALP under transfer pricing provisions - Determination of market value of of electricity - When a captive power plant in an industry supplies electricity...

  3. Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be...

  4. Levy of Excise Duty - weak spirit, which was more than 2% allowable wastage - industrial alcohol not fit for human consumption - Perusal of Section 27(1) of the said Act...

  5. Duty demand - Clandestine removal of goods - TMT Bar / CTD bar - Merely on the basis of power consumption norm which has not been determined by actual experiment, duty...

  6. Clandestine manufacture and removal - plastic molded chairs - burden of proof to establish that there was clandestine manufacture - seizure of the pen drive -...

  7. Clandestine manufacture and clearance of Sponge Iron alleged - undervaluation demand calculated based on seized documents - retraction of statements - Section 9D of...

  8. Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not...

  9. Claim of deduction u/s 80IB – income from power generated by the Wind Mill - captive consumption of the power generated by the assessee from its own power plant would...

  10. Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

  11. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

  12. Merely on the basis of power consumption norm and that too when there are serious doubts about its correctness, duty demand cannot be confirmed against an assessee - AT

  13. Clandestine removal case - Department failed to establish clandestine manufacture and removal of assembled TV sets from warehouse/godown beyond reasonable doubt. Mere...

  14. Non-fulfillment of input output norms as per the allegation of the Department - defective PETs also should be considered as part of the output or not - Applicability of...

  15. Manufacturer claimed nil rate of duty on the ground that the same are manufactured without the aid of power - Water is lifted to the water tank with the aid of power and...

 

Quick Updates:Latest Updates