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 December 2015 Year 2015 This

Discrepancy in RG-1 Register - clandestine manufacture and ...

Central Excise

December 25, 2015

Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - The charges of clandestine activities are required to be adjudicated by appreciating the factual matrix and by giving sufficient and cogent reasons. A perusal of the order of the Tribunal more particularly para 7 thereof shows that no legally justified reasons have been recorded for rejecting the appeal of the revenue. - HC

View Source

 


 

You may also like:

  1. Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons...

  2. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

  3. Clandestine removal - issue of mis-classification - goods entered in RG-1 register - full stay granted. - AT

  4. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

  5. 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

  6. Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and...

  7. Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT

  8. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT

  9. Clandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - there is no corroborative evidence in the shape of...

  10. 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...

 

Quick Updates:Latest Updates