Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Clandestine removal and manufacture of goods - Allegation based ...

Case Laws     Central Excise

October 29, 2015

Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices - documents are not reliable - demand set aside - AT

View Source

 


 

You may also like:

  1. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

  2. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

  3. Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a...

  4. Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and...

  5. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  6. Duty & Penalty for clandestine manufacture and removal of goods - it is well settled legal position that the allegation of manufacture and clandestine removal of goods...

  7. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

  8. Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

  9. Clandestine removal - A private document without any corroborative evidence brought on record cannot be made the basis of clandestine manufacture and clearances of excisable goods

  10. Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi...

  11. Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be...

  12. Clandestine Removal - Demand based on Balance Sheet / Profit and loss account figures - There must be some positive evidence brought on record to substantiate the...

  13. Clandestine removal - demand based on the outward gate register as well as inward gate register - The allegation of clandestine removal cannot be upheld only on the...

  14. Clandestine manufacture and removal - Mere doubts or allegations made on the frivolous grounds and on the unfounded basis of belief by the officer, cannot be adopted to...

  15. Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

 

Quick Updates:Latest Updates