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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Clandestine removal - Revenue has been able to establish the ...


Appellants accused of clandestine product removal; evidence includes excess materials, labor payments, and electricity use.

March 8, 2018

Case Laws     Central Excise     AT

Clandestine removal - Revenue has been able to establish the procurement of the excess raw materials, excess payments made to the labourers, the excess electricity consumption and the excess installed capacity, the cumulative effect of all these evidences would lead to the inevitable conclusion that the appellants have manufactured and cleared clandestinely their final product. - AT

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