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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Demand of duty and penalty on the quantity of goods shown in the ...


Court Rules: Private Chits Insufficient for Duty Demand Without Corroborative Evidence of Goods Production and Removal.

March 30, 2016

Case Laws     Central Excise     AT

Demand of duty and penalty on the quantity of goods shown in the respective small chits/papers - In absence of cogent and corroborative evidences showing production and removal of goods without payment of duty, entries reflected in private chits cannot itself be a ground for confirmation of demand - AT

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