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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Clandestine removal - suppression of production - Merely deposit ...

Central Excise

March 2, 2020

Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine manufacture and removal as alleged by the department - the burden to prove allegation of clandestine manufacture and removal is heavily on the department and has to be discharged by producing clinching evidence on record, which has not been discharged by the department in the present case - AT

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