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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Clandestine removal of goods - Merely on the basis of the ...


Allegations of Unauthorized Goods Removal Dismissed Due to Insufficient Evidence from Notebook Entries and Statements.

April 30, 2015

Case Laws     Central Excise     AT

Clandestine removal of goods - Merely on the basis of the entries in the notebook recovered from Shri Manoj Gupta under the heading of Kimti coupled with his statement, it cannot be concluded that those entries represent clandestine clearances of the consignments of Kimti Brand Gutkha by RPPL and on this basis duty demand of ₹ 57,51,000/- cannot be confirmed against RPPL. - AT

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