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Central Excise - Highlights / Catch Notes

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Clandestine Removal - allegation of removal of goods in the guys ...


Allegations of Illicit Goods Removal Under Job Work Disguise May Fail Due to Lack of Additional Consideration Evidence.

June 1, 2023

Case Laws     Central Excise     AT

Clandestine Removal - allegation of removal of goods in the guys of job work - Even if it is to be held that appellant was clearing his finished goods in the garb of job worked goods without payment of duty then also the case of revenue will fail in absence of any additional consideration received by the appellant against such clearances. - AT

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