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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Clandestine removal - Revenue were not able to provide even the ...


Revenue Dept's Claims Questioned: No Buyer Info or Independent Evidence on Alleged Clandestine Goods Removal.

January 24, 2019

Case Laws     Central Excise     AT

Clandestine removal - Revenue were not able to provide even the single buyer’s name and address who has purchased such goods from them which leads to doubt about the credibility of their statement. The department apart from the papers seized from the locker has not been able to give any independent evidence which can corroborate the charges.

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