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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Clandestine removal - the computer printouts in the facts at ...

Central Excise

August 9, 2018

Clandestine removal - the computer printouts in the facts at hand do not fulfill the mandatory provisions of Section 36B-(2) & (4) of the Central Excise Act, in so far as there are serious irregularities about the manner of sealing of the computers as pointed out hereinabove and one computer not sealed at all. The provisions of Section 36B(4) have also not been fully complied with - demand set aside.

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