Clandestine manufacture and clearance - The Revenue cannot rest ...

Revenue Must Consider Context, Not Just Statements, in Clandestine Manufacture Cases; Lack of Evidence Weakens Claims.

January 1, 2016

Case Laws     Central Excise     AT

Clandestine manufacture and clearance - The Revenue cannot rest its case on the sole basis of the statements without taking into account the surrounding circumstances. As such in the absence of any reference by the said deponents, to the fact of passing of quality control test about a week ago and in the absence of any admission that the same were not entered with any malafide intention to remove them clandestinely. - AT

View Source