Clandestine removal - alleged shortage of goods said to be found ...

Central Excise

March 16, 2024

Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.

View Source

← Previous Next →

Clandestine removal - alleged shortage of goods said to be found ...

Central Excise

March 16, 2024

You may also like:

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant...

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT

Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty...

Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

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...

Inter unit transfer - clandestine removal or not - the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and...

Clandestine Removal - shortage of finished goods - Kraft Paper - The charge of clandestine removal in respect of major quantity could not be established by the revenue....

Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

Clandestine removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the...

Quick Updates: