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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Clandestine manufacture and removal - the investigation did not ...

Central Excise

November 6, 2018

Clandestine manufacture and removal - the investigation did not establish as to from where the raw material such as tobacco was obtained and to whom the goods were cleared and how the money was recovered out of alleged clandestine clearance of such goods - demand set aside.

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  11. Reopening of assessment u/s 147 - clandestine clearance/ suppressed sale - Excise Department though alleged huge clandestine clearance of goods yet not an iota of...

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  13. 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.

  14. Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

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