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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Clandestine manufacture and removal of goods - cases of ...


Court Rules: Statements Alone Insufficient to Prove Clandestine Removal of Goods Without Direct Evidence or Author Confirmation.

August 4, 2015

Case Laws     Central Excise     AT

Clandestine manufacture and removal of goods - cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the first recorded statement is held to be incorrect and given by a person who is not the author of the diary - AT

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