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Central Excise - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Clandestine removal - demand on goods seized at the dealers’ ...


Excise duty demand on seized goods overturned due to lack of evidence proving unpaid liability. Dealer's relief upheld.

May 2, 2013

Case Laws     Central Excise     AT

Clandestine removal - demand on goods seized at the dealers’ premises is confirmed without adequately proving the case that there was excise duty liability to be discharged in respect of the goods and such liability was not paid - demand set aside. - AT

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