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 March 2017 Year 2017 This

Clandestine manufacture and removal - on the basis of ...

Central Excise

March 9, 2017

Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be arrived at and such conclusion of manufacture shall be treated as presumptive - the confirmation of demand on the basis of consumption of Gas does not survive. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

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

  5. Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

  6. Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -...

  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 manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

  9. Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to...

  10. Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.

 

Quick Updates:Latest Updates