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 May 2012 Year 2012 This

Clandestine removal - confirmation of demand on the basis of ...


Tax Demands on Informal Records Deemed Unsustainable in Clandestine Removal Cases Under Central Excise Laws.

May 23, 2012

Case Laws     Central Excise     AT

Clandestine removal - confirmation of demand on the basis of katcha parchis cannot be held to be sustainable. - AT

View Source

 


 

You may also like:

  1. The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence....

  2. 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...

  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 - Corroborative evidences - stock recorded as per Income Tax Investigation - merely on the basis of income tax investigation the case of clandestine...

  5. 100% EOU - Clandestine removal - illicit clearance of imported yarn and indigenous Yarn - detection of shortages at the time of the visit of the officers - The Appellant...

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

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

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

  9. Clandestine removal - on the basis of third party records - As Revenue has failed to produce any supporting evidence in their favour, therefore, the charge of...

  10. Clandestine removal - consumption of electricity - the charge of clandestine removal is to be established on examination of facts of each case and not merely on the...

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

  13. Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel...

  14. Clandestine Removal - copper wire - assumption and presumption - no inquiries have been conducted from the persons whose names are appearing in the loose papers/kacchi...

  15. Clandestine removal - job-work - The supply of the material for job work was nowhere recorded in any of the records of the appellant nor any document was issued....

 

Quick Updates:Latest Updates