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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Clandestine removal - the Revenue’s entire case is solely based ...


Revenue's Claim of Clandestine Removal Dismissed Due to Lack of Evidence; Scribbles on Loose Papers Insufficient.

May 11, 2019

Case Laws     Central Excise     AT

Clandestine removal - the Revenue’s entire case is solely based upon the scribbling made in the recovered loose papers, without there being any evidence of actual manufacture and removal of the final products, there are no reasons to uphold the findings of the clandestine removal.

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