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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Clandestine removal - Ingots - demands of duty made on account ...

Central Excise

September 29, 2022

Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel invoices - There is no evidence of any variation of the capacity of the furnace during that period. There are sufficient reason to trust the private records maintained by the appellant itself and hold that the demand on this count is reasonable and needs to be upheld. - AT

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