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 March 2017 Year 2017 This

Clandestine Removal - in the absence of evidence in the form of ...

Case Laws     Central Excise

March 2, 2017

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment for purchase of additional packing material, payment received for clandestine removal of goods, how the goods were transported, the charge of clandestine removal cannot sustain - AT

View Source

 


 

You may also like:

  1. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

  2. Clandestine removal - Whether electricity consumption can be considered as valid evidence of clandestine manufacture of taxable goods? - CESTAT upheld the findings of...

  3. 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....

  4. Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private...

  5. Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not...

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

  7. Clandestine manufacture and removal - on the basis of consumption of energy required for manufacture of unit quantity of goods quantum of manufacture of goods cannot be...

  8. Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The...

  9. 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...

  10. Clandestine removal - job-work - even if there is an oral evidence in the form of a statement, it requires to be corroborated by documentary evidence - there are no such...

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

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

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

  14. Clandestine Removal - No document in the form of receipts of any cash or kind on account of clandestine clearance and sale of goods has been seized from the parties. No...

  15. SSI Exemption - Clandestine manufacture and removal of goods - Estimation of production - electricity consumption - Entire demand of clandestine removal of acid slurry...

 

Quick Updates:Latest Updates