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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Clandestine removal - Recovery of the registers/documents/lose ...


Documents from Factory Fail to Prove Clandestine Goods Movement, No Evidence of Unlawful Removal Found.

December 21, 2018

Case Laws     Central Excise     AT

Clandestine removal - Recovery of the registers/documents/lose papers maintained in the assessee’s factory for internal movement of the goods from one section to another, by itself, are not sufficient to establish the clandestine activities.

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