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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Calndestine removal of goods – Bundles of Safety matches seized ...


Duty on Unaccounted Safety Matches Reduced; Fine Adjusted Proportionately to Evaded Duty, Not Goods Value.

November 14, 2013

Case Laws     Central Excise     AT

Calndestine removal of goods – Bundles of Safety matches seized – the duty demanded on unaccounted clearances reduced – Redemption fine reduced because fine should be related to duty sought to be evaded rather than the value of goods. - AT

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