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Central Excise - Highlights / Catch Notes

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Clandestine removal of goods - Mis-match between the entries in ...


Demand for Goods Removal Overturned Due to Lack of Corroborative Evidence; Discrepancies Found in Non-Statutory Records.

June 6, 2016

Case Laws     Central Excise     AT

Clandestine removal of goods - Mis-match between the entries in the log book of the packing department and entries in the RG-I - demand is made only on the basis of certain comparison between a non-statutory record without bringing any corroborative evidences - Demand set aside - AT

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