Clandestine removal - Once the weighbridge exists within the ...

Central Excise

July 3, 2020

Clandestine removal - Once the weighbridge exists within the factory premises, the factum of clearance of goods from said weighbridge does not at all arise. This observation is sufficient to hold that weighbridge slips cannot be the evidence for proving that the goods were cleared from the appellant’s factory clandestinely. The weighbridge being within the factory premises, the weighment of any commodity or any entry in outgoing register from the said weighbridge cannot reflect clearance at all.

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Clandestine removal - Once the weighbridge exists within the ...

Central Excise

July 3, 2020

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