Home Highlights November 2017 Year 2017 This

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1. 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

2. Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture...

3. Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

4. Clandestine removal of goods - Merely on the basis of the entries in the notebook recovered from Shri Manoj Gupta under the heading of Kimti coupled with his statement,...

5. Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the...

6. When the statements and records relied upon by the revenue are not considered to be sufficient ground for clandestine removal, in that case merely on the basis of...

7. Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi...

8. Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

9. Levy of penalty u/r 26 on the Director of the company - Allegation of Clandestine removal of goods - The Tribunal observed that the statement of an employee, admitting...

10. Clandestine manufacture and removal of goods - cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the...

11. Clandestine removal - appellant in explaining that there was no difference in the quantities and thus, no question of any clandestine removal, the said plea has not been...

12. Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

13. Suppression of production and clandestine removal - bars/ rods - MS Ingots - The order is not discussing any documents of the appellant proving the alleged clandestine...

14. Clandestine removal - on the basis of third party records - As Revenue has failed to produce any supporting evidence in their favour, therefore, the charge of...

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