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 July 2016 Year 2016 This

As no positive evidence has been brought by the revenue to ...

Central Excise

July 7, 2016

As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable - AT

View Source

 


 

You may also like:

  1. Business Auxiliary services - Commission agent - they were out-rightly purchasing and selling the goods - allegation made by the Revenue is only a bald allegation...

  2. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

  3. Unexplained investments - There is no positive and credible evidence brought on record by the revenue to establish the allegation of cash payment over and above the...

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

  5. Smuggling - Seizure of mobile handsets of Chinese origin - In view of admitted town seizure, it was the onus on the Customs Department to lead evidence in support of...

  6. Clandestine removal - cigarettes - The onus to establish such clandestine activities, resulting in confirmation of demand is placed heavily on the Revenue and is...

  7. Demand duty - Allegation of import Portland Pozzolana Cement without payment of customs duty - No evidence for actual import of the goods - The CESTAT held that the...

  8. Merely making some deposit during the course of investigation on persuasion of the departmental officers does not corroborate that the assessee has cleared the goods...

  9. Reversal of credit - once accepted, the revenue cannot turn around and dispute the manner of reversal without bringing any additional evidence or point of law, not...

  10. Classification of Grey Oxide and Red Lead Oxide - trade parlance theory - the product in question cannot be classified under chapter heading 28.24 without any positive...

 

Quick Updates:Latest Updates