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Central Excise - Highlights / Catch Notes

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Duty demand u/s 11A - Shortage of goods found - Clandestine ...


Duty Demand Dismissed: Lack of Evidence on Goods Shortage and Alleged Clandestine Removal u/s 11A.

August 21, 2015

Case Laws     Central Excise     HC

Duty demand u/s 11A - Shortage of goods found - Clandestine removal of goods - Nothing was brought on record by the revenue, in any manner, to show that to manufacture such a large amount of 14,25,900 pieces, there was material which had been consumed - No evidence of purchase and sale - No Demand - HC

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