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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Clandestine manufacture and removal - The case of revenue is ...


Court Challenges Revenue's Assumption on Sales Value Attribution; Lacks Evidence, Based on Speculation Not Facts.

December 31, 2018

Case Laws     Central Excise     AT

Clandestine manufacture and removal - The case of revenue is that since the transactions of trading cannot be establish, the entire sales value is treated as value of clearance of goods manufactured by the appellants. We find the same to be pure presumption.

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