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 September 2012 Year 2012 This

Clandestine removal of goods - mere debit of duty at the time of ...


Duty Debit Insufficient to Prove Clandestine Goods Removal; Statements Alone Not Enough Evidence.

September 6, 2012

Case Laws     Central Excise     AT

Clandestine removal of goods - mere debit of duty at the time of visit of the officer by itself is no ground for holding against them - statements itself cannot prove the fact of clandestine removal

View Source

 


 

You may also like:

  1. Clandestine removal of goods - The fact of clandestine removal of goods had not been proved. Mere quoting the statements of the proprietors and some of their employees...

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

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

  4. Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

  5. Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

  6. Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine...

  7. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  8. 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...

  9. Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture...

  10. Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In...

  11. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

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

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

  14. Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and...

  15. Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT

 

Quick Updates:Latest Updates