Clandestine Removal - It is found that time and again it is held ...
Charge of Clandestine Removal Unsustainable Without Concrete Evidence Beyond Audit Discrepancies Between Reports and ER-1 Returns.
July 10, 2023
Case Laws Central Excise AT
Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and ER-1 return without establishing the parameters of clandestine manufacture and removal of goods, the charge of clandestine removal is not sustainable. - AT
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