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 May 2016 Year 2016 This

Clandestine removal of goods - Appellant contended that ...

Central Excise

May 14, 2016

Clandestine removal of goods - Appellant contended that valuation of stock was on estimation basis and there is bound to be a variation - 10% variation as normal is allowed, but over and above 10%, in absence of cogent explanation, demand of duty confirmed - AT

View Source

 


 

You may also like:

  1. Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and...

  2. Clandestine removal - on the basis of third party records - As Revenue has failed to produce any supporting evidence in their favour, therefore, the charge of...

  3. Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the...

  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 and under valuation - private records - presumption - The Revenue has miserably failed to produce corroboration evidence on records so as to...

  6. 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...

  7. Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT

  8. Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty...

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

  10. Valuation - suppression of value/undervaluation - clandestine removal - statements of 11 witnesses cannot be made the basis to prove charge against the appellant - in...

  11. Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

  12. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  13. Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture...

  14. Clandestine Removal - shortage of stock - Since it is inherent from the very nature of estimation of stocks in steel factories that there will be variations between what...

  15. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

 

Quick Updates:Latest Updates