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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Clandestine removal of goods - Whether appellant was ...


Court Rules on Zinc Ingots Manufacturing Case: Revenue Cannot Selectively Use Statements to Their Advantage.

September 29, 2016

Case Laws     Central Excise     AT

Clandestine removal of goods - Whether appellant was manufacturing Zinc Ingots for the entire period from 1996-1997 to 2000-2001 or started such Zinc Ingot manufacturing few days before the search - It is a well accepted legal proposition now that a statement has to be accepted as a whole and Revenue cannot pick and choose the portions of a statement favourable to them. - AT

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