Clandestine removal - Clearance of goods for job-work - there is ...

Allegations of Illegal Hank Yarn Removal and RG-1 Register Manipulation Confirmed in Job-Work Case.

May 2, 2017

Case Laws Central Excise AT

Clandestine removal - Clearance of goods for job-work - there is no evidence for movement of hank yarn from the job worker’ to the factory of STL and that entries in RG-1 register to the contrary are doctored to cover up their actual modus - demand confirmed - AT

View Source

← Previous Next →

Clandestine removal - Clearance of goods for job-work - there is ...

Allegations of Illegal Hank Yarn Removal and RG-1 Register Manipulation Confirmed in Job-Work Case.

May 2, 2017

Case Laws Central Excise AT

You may also like:

Confiscation of goods - Excess stock found which was not recorded in RG-1 Register - search was conducted as on 10/3/2011 - RG-1 Register was updated only till 28/2/2011...

Benefits of exemption - The Hank Yarn of others types of Yarns like Silk for Handloom Kancheepuram and Banarasi Silk Sarees, Khadi Slik, Linen fabric are also used by...

Appellant company was not manufacturing or clearing any hank yarn and was clearing cone yarn clandestinely. The appellant has not put forward even slightest evidence to...

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...

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

Seizure of goods - Discrepany in RG-1 Register - on an earlier occasion similar discrepancy of the goods not being accounted for in the R.G.-1 register had occurred and...

Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

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...

The HC dismissed the Revenue's appeal challenging the reopening of assessment under s.147 and disallowance under Explanation 1 to s.37(1). The Tribunal had found that...

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...

Rate of Tax - Yarn - this being an exemption clause, strict interpretation has to be given to such exemption clause, and there is no room for any liberal interpretation...

Penalty u/s 11AC - Shortage of finished product vis-a-vis balance recorded in the RG-1 register – the appellant having sufficient balance in the RG-23A register, cannot...

Demand of duty - Incomplete RG-1 Register - shortage of physical stock of final product - neither side has been able to show as to what exactly is the quantum of...

Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT

Requirement for claiming remission of duty - clearance of defective finished goods as Waste/scrap goods - once goods entered into RG-1 registered, it is necessary that a...

Quick Updates: