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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Principles of natural justice - Clandestine removal - want of ...

Central Excise

December 30, 2021

Principles of natural justice - Clandestine removal - want of corroborative evidence - There is no retraction of the statements - The statements recorded rather have clear admission that entries in the note books as were seized are with respect to such transactions which were not regularly entered in books of accounts and for which the transactions generally were in cash. - Demand of duty with penalty confirmed - AT

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