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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Discrepancy in RG-1 Register - clandestine manufacture and ...


Tribunal's Order Lacks Justification in Rejecting Revenue's Appeal on Fabric Manufacture Discrepancies in RG-1 Register, Para 7 Criticized.

December 25, 2015

Case Laws     Central Excise     HC

Discrepancy in RG-1 Register - clandestine manufacture and clearance of fabrics - The charges of clandestine activities are required to be adjudicated by appreciating the factual matrix and by giving sufficient and cogent reasons. A perusal of the order of the Tribunal more particularly para 7 thereof shows that no legally justified reasons have been recorded for rejecting the appeal of the revenue. - HC

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