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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Destruction of the sample - Only for the sake of absence of a ...


Court Rules: No Adverse Inference for Missing Sample Destruction Date Without Evidence of Clearance or Sale.

November 27, 2015

Case Laws     Central Excise     AT

Destruction of the sample - Only for the sake of absence of a column mentioning the date of destruction of the sample, without there being any finding as to clearance or sale of any sample products by the assessee, no adverse inference can be drawn based on presumptions and assumptions - AT

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