Valuation - suppression of value/undervaluation - clandestine ...

Charges of Valuation Suppression and Clandestine Removal Dismissed Due to Lack of Positive Evidence; Witness Statements Insufficient.

December 17, 2016

Case Laws Central Excise AT

Valuation - suppression of value/undervaluation - clandestine removal - statements of 11 witnesses cannot be made the basis to prove charge against the appellant - in the absence of any positive evidence against the appellant for clandestine removal and under-valuation, the charges are not sustainable - AT

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Valuation - suppression of value/undervaluation - clandestine ...

Charges of Valuation Suppression and Clandestine Removal Dismissed Due to Lack of Positive Evidence; Witness Statements Insufficient.

December 17, 2016

Case Laws Central Excise AT

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