Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Clandestine removal - in the absence of expert opinion by ...

Central Excise

November 22, 2018

Clandestine removal - in the absence of expert opinion by examiner of electronic evidence the allegations that the computer was capable of repeatedly generating invoices with the same number is not established beyond doubt.

View Source

 


 

You may also like:

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

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

  3. Clandestine removal - information provided by the Railways - In absence of original RRs the Revenue cannot allege it could not be as to which of the Appellants had...

  4. Clandestine removal - In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints out are not reliable documents - AT

  5. The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat...

  6. Bailing slips recovered from third party – Sufficient proof for clandestine removal or not – in the absence corroborative evidence from independent source, demand can...

  7. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

  8. Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal...

  9. 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...

  10. Clandestine removal - penalty - The unquestioned documentary evidence would suffice to establish the clandestine removal and the handling of such goods by M/s Royal...

 

Quick Updates:Latest Updates