Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2013 Year 2013 This

Clandestine removal - CESTAT dropped the demand in the absence ...


CESTAT Dismisses Demand for Clandestine Removal Due to Insufficient Evidence; Loose Papers Lacked Relevant Connection.

October 22, 2013

Case Laws     Central Excise     HC

Clandestine removal - CESTAT dropped the demand in the absence of proper evidence - The loose papers only referred to tax and figures and did not relate to cement, which stood cleared by the appellant - condonation application as well as the appeal dismissed - HC

View Source

 


 

You may also like:

  1. Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

  2. Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the...

  3. The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence....

  4. 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...

  5. Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

  6. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  7. 100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

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

  9. Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

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

  11. Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the...

  12. Clandestine removal - allegation to avail the benefit of area based exemption(Rookee unit) wrongly - demand is being confirmed against Ghaziabad unit, without producing...

  13. Clandestine removal - the Revenue’s entire case is solely based upon the scribbling made in the recovered loose papers, without there being any evidence of actual...

  14. CESTAT set aside multiple duty demands totaling over Rs. 2.3 crores against appellant manufacturer of LABSA. Primary allegations of clandestine manufacture and removal...

  15. Clandestine removal - MS Flat - demand based on loose papers recovered during search, the physical verification of stock, its weighment and the admission of the director...

 

Quick Updates:Latest Updates