Clandestine removal - Exemptions can be conditional or absolute, ...

Central Excise

January 16, 2019

Clandestine removal - Exemptions can be conditional or absolute, yet it is an exemption. Therefore, strict interpretation is to be given and a person, who is charged of clandestine removal with sufficient evidence has to establish his innocence, having failed to discharge the burden cast on them and cannot be heard to say that despite all the charges against them, they are still entitled for exemption.

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Clandestine removal - Exemptions can be conditional or absolute, ...

Central Excise

January 16, 2019

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