Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Valuation - suppression of value/undervaluation - clandestine ...

Case Laws     Central Excise

December 17, 2016

Valuation - suppression of value/undervaluation - clandestine removal - statements of 11 witnesses cannot be made the basis to prove charge against the appellant - in the absence of any positive evidence against the appellant for clandestine removal and under-valuation, the charges are not sustainable - AT

View Source

 


 

You may also like:

  1. Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

  2. Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

  3. Clandestine removal and under valuation - private records - presumption - The Revenue has miserably failed to produce corroboration evidence on records so as to...

  4. Clandestine removal - suppression of production - Merely deposit of money at the time of investigation would not amount to acceptance of allegations of clandestine...

  5. Clandestine removal - Chewing Tobacco - the charge of clandestine removal cannot be proved merely on the basis of statement - since the charge of clandestine manufacture...

  6. Valuation - undervaluation - “Polo” and “Vento” models of their car - related party transaction - interconnected undertakings - Mutuality of Interest - It is found that...

  7. Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

  8. Clandestine Removal - the extended period of limitation could not have been invoked as well as the penalty could not have been imposed since there is no charge of...

  9. Suppression of production and clandestine removal - bars/ rods - MS Ingots - The order is not discussing any documents of the appellant proving the alleged clandestine...

  10. Clandestine Removal - reliability on statements of witnesses - It is well settled law that though the statements carry good persuasive value but such untested statements...

  11. Clandestine Removal - Retraction of statements - Statements of various persons stand recorded. No doubt the outcome of cross examination has to be given due importance...

  12. Clandestine manufacture and removal of goods - cases of clandestine removal can not be established only on the basis of few statements, especially in this case where the...

  13. When the statements and records relied upon by the revenue are not considered to be sufficient ground for clandestine removal, in that case merely on the basis of...

  14. Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

  15. Clandestine removal of goods - The fact of clandestine removal of goods had not been proved. Mere quoting the statements of the proprietors and some of their employees...

 

Quick Updates:Latest Updates