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 April 2019 Year 2019 This

Clandestine removal - SCN cannot held to be related to the ...


Court Rules Evidence Insufficient in Clandestine Removal Case; SCN Based on Third-Party Slips Lacks Direct Connection.

April 29, 2019

Case Laws     Central Excise     AT

Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.

View Source

 


 

You may also like:

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

  2. 100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

  3. Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

  4. The case pertains to the allegation of clandestine manufacture and clearance of structural items/rolled products by the appellant. The revenue's case rested solely on...

  5. 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...

  6. Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the...

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

  8. Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

  9. Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a...

  10. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  11. The Calcutta High Court considered a case involving the clandestine removal of wire rods and the levy of a penalty under Rule 26 of the Central Excise Rules, 2002. The...

  12. The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence....

  13. Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

  14. Adjudication of SCN after 18 years - transfer of the case to the "call book" - Clandestine removal - In the present case nothing is indicated in the initial SCN issued...

  15. Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

 

Quick Updates:Latest Updates