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 October 2015 Year 2015 This

Clandestine removal and manufacture of goods - Allegation based ...

Central Excise

October 29, 2015

Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices - documents are not reliable - demand set aside - AT

View Source

 


 

You may also like:

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

  2. Clandestine Removal of goods - Revenue cannot build its case based upon the theoretical percentage calculation of waste generated, without production of any evidence to...

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

  4. Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a...

  5. Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and...

  6. Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to...

  7. Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.

  8. Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

  9. 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

  10. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

 

Quick Updates:Latest Updates