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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Clandestine removal - Shortage of stock - Penalty - Rule 25 of ...


No Evidence of Clandestine Stock Removal Found u/r 25; No Penalties Imposed on Assessee.

February 14, 2017

Case Laws     Central Excise     AT

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 clandestine production have been made out against the assessee - AT

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