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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Clandestine removal of goods - Cum-duty benefit - Appellant ...


Appellant's Secret Transactions Disqualified from Duty Concessions Due to Lack of Record-Keeping.

July 7, 2016

Case Laws     Central Excise     AT

Clandestine removal of goods - Cum-duty benefit - Appellant resorted to clandestine removal and no records were maintained in respect of such clearance. Therefore the duty evaded transactions which have never seen the light of the day deserve no concession of cum duty benefit at all - AT

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