Clandestine clearance - goods cleared twice - it appears that ...

Revenue's Evidence Insufficient in Clandestine Clearance Case Involving Double-Cleared Goods and Parallel Invoices.

April 2, 2016

Case Laws Central Excise AT

Clandestine clearance - goods cleared twice - it appears that the Revenue have made out a half baked case of clandestine removal and the same is not sufficient save and except the 8 parallel invoices as noticed herein above and accepted by the appellant - AT

View Source

← Previous Next →

Clandestine clearance - goods cleared twice - it appears that ...

Revenue's Evidence Insufficient in Clandestine Clearance Case Involving Double-Cleared Goods and Parallel Invoices.

April 2, 2016

Case Laws Central Excise AT

You may also like:

Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the...

100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

Extended period of limitation - Revenue Neutrality - Clandestine Removal - In case of clandestine clearance against the delivery memo there could be no claim of CENVAT...

Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same...

The case pertains to the allegation of clandestine manufacture and clearance of structural items/rolled products by the appellant. The revenue's case rested solely on...

Clandestine Removal - Levy of penalty - If on the basis of the evidences adduced which would be of the nature as enumerated at (ii) of para 40 of the said decision, the...

Clandestine removal - The standard of evidences need not be as high as in criminal proceedings, where the charges are required to be established beyond reasonable doubts....

In this CESTAT decision, the Tribunal allowed the appeal against allegations of clandestine manufacture and removal of MS ingots. The Tribunal found multiple procedural...

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

Reopening of assessment u/s 147 - clandestine clearance/ suppressed sale - Excise Department though alleged huge clandestine clearance of goods yet not an iota of...

Clandestine Removal - reliability of statements - sufficiency of evidence or not - In a serious case such as evasion of duty by fraud, the degree of appreciation of...

100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant...

The appellant challenged the demand of customs duty and penalties imposed on the grounds of alleged clandestine clearance of short found goods from their factory...

The allegation of clandestine removal has been established by the Revenue against the appellant. While the onus is on the Revenue to establish clandestine removal, they...

Quick Updates: