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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Clandestine removal - The Tribunal proceeded merely on ...


Tribunal's Decision on Clandestine Removal Deemed Flawed Due to Lack of Evidence and Unsupported Assumptions.

September 10, 2018

Case Laws     Central Excise     HC

Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine removal. In the instant case, there is not even enough material to presume the clandestine removal. Thus, the finding of the Tribunal is perverse.

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