Home Highlights June 2013 Year 2013 This

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1. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

2. Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

3. Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons...

4. 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...

5. Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence...

6. Confiscation of goods under Rules 25 of the CER, 2002 – goods are not entered in RG-I Register, but it cannot be said that by merely not entering in RG-I Register,...

7. Clandestine removal - All the removals done only on delivery challans, had been reflected in their R.G. 1 returns, though specific permission for such removals was not...

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

9. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

10. Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011...

11. 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...

12. Clandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - there is no corroborative evidence in the shape of...

13. Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the...

14. Duty demand - simple failure of non-accounting of goods in the RG 1 register do not invite confiscation of the same or imposition of penalty unless there is evidence to...

15. Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...