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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

The case is established against the appellants at least on the ...


Evidence Sufficient to Establish Liability in Intentional Duty Evasion; Precision Not Required by Revenue Authorities.

June 2, 2016

Case Laws     Central Excise     AT

The case is established against the appellants at least on the yardstick of preponderance probability. Revenue is not required to prove its case with mathematical precision specially in cases involving deliberate and well-thought out modus operandi to evade duty. - AT

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