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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Duty demand - Clandestine removal of goods - Shortage of goods - ...


Appellant liable for excise duty on clandestine removal of goods; penalties set aside after physical stock audit.

October 6, 2015

Case Laws     Central Excise     AT

Duty demand - Clandestine removal of goods - Shortage of goods - appellant is liable for excise duty and it is restricted to actual shortage of 102.476 MTs found short during physical stock taking and the demand is upheld to that extent. Penalty is set aside. - AT

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