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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Clandestine clearance of the scrap generated in their factory - ...


Factory Scrap Removal Allegations Demand Strong Evidence Under Central Excise Rules; Burden of Proof on Claimants.

March 3, 2014

Case Laws     Central Excise     AT

Clandestine clearance of the scrap generated in their factory - Admittedly the clandestine removal charge is a serious allegation and has to be established by adducing some positive and cogent evidence, corroborating the same. - AT

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