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Central Excise - Highlights / Catch Notes

Home Highlights June 2013 Year 2013 This

Clandestine removal - allegation cannot be merely on the basis ...


Court Rules: Allegations in Excise Cases Require Concrete Evidence, Not Just Presumptions or Suspicions. Decision Supports Assessee's Position.

June 18, 2013

Case Laws     Central Excise     AT

Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - AT

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