Clandestine removal - onus to prove - the Department has not ...

Case Laws Central Excise

March 28, 2018

Clandestine removal - onus to prove - the Department has not produced any other tangible evidence to show that the higher percentage of scrap of 11.46% were removed by the appellant in clandestine manner - demand set aside - AT

View Source

← Previous Next →

Clandestine removal - onus to prove - the Department has not ...

Case Laws Central Excise

March 28, 2018

You may also like:

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...

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

Clandestine removal - cigarettes - The onus to establish such clandestine activities, resulting in confirmation of demand is placed heavily on the Revenue and is...

Clandestine production and removal - onus to prove - The submission of the revenue that by the recovery of the notebooks, they have discharged the burden and the onus to...

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

Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the...

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....

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...

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

Clandestine removal - it is alleged that respondents have shown excess manufacture in order to avail excess refund to the tune of Rs. 60 lakhs - burden of proof lies...

Clandestine removal case - Department failed to establish clandestine manufacture and removal of assembled TV sets from warehouse/godown beyond reasonable doubt. Mere...

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same...

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

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

Quick Updates: