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

Inter unit transfer - clandestine removal or not - the goods ...

Case Laws     Central Excise

March 15, 2017

Inter unit transfer - clandestine removal or not - the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and due to the monsoon season, have not been found to be untrue - there is no clandestine activity found by the Revenue calling for punitive measures - AT

View Source

 


 

You may also like:

  1. Clandestine removal - removal of goods to the job worker - inference of removal of goods drawn concurrently by all the three authorities is not based merely on absence...

  2. Transfer of CENVAT Credit - closure of Delhi unit & merger with its Baddi unit - Rule 10 of CCR - prima-facie with respect to claim of the appellant or request for...

  3. Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

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

  5. Clandestine Removal - Goods not accounted in RG-1 Register - It is settled legal position that the demand cannot be worked on the basis of mere meter readings or power...

  6. Clandestine removal - issue of mis-classification - goods entered in RG-1 register - full stay granted. - AT

  7. 100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

  8. Clandestine removal - demand based on the outward gate register as well as inward gate register - The allegation of clandestine removal cannot be upheld only on the...

  9. Clandestine removal of goods - the non-recording of the correct quantity of goods in the statutory record, viz., RG.1 register maintained by the assessee establishes the...

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

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

  12. Clandestine removal - All the removals done only on delivery challans, had been reflected in their R.G. 1 returns, though specific permission for such removals was not...

  13. Levy of GST - sending goods/ raw material/ capital goods from one unit to other - Existing and new unit (situated within the same state) would have same GSTIN - Being...

  14. Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

  15. The central issue revolved around whether the movement of goods from manufacturing units in Rajasthan to depots in Bihar and Jharkhand constituted inter-state supply of...

 

Quick Updates:Latest Updates