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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Since the case involved blatant misuse of the trust placed by ...

Central Excise

November 21, 2018

Since the case involved blatant misuse of the trust placed by Revenue on the assessee and the appellants have cleared the goods without preparing invoices, the imposition of penalties are fully justified.

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  2. As no positive evidence has been brought by the revenue to support its allegation that the goods cleared clandestinely without payment of duty is not sustainable - AT

  3. Statute does not prohibit or enjoin the Commissioner from registering Trust solely based on its objects, without any activity, in the case of a newly registered Trust u/s 12AA - HC

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