Home Highlights May 2018 Year 2018 This

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

2. Clandestine Removal - Cigarettes - unaccounted stock - In absence of any linkage of the factory of appellants with the alleged Railway Receipts or third party private...

3. Clandestine Removal - demand based on documents and information recovered from third party / ex-employee - There was no scrap of paper or evidence linking the assessee...

4. Addition made u/s 69C of the Income Tax Act for alleged cash payments based on a WhatsApp message and statement of a third party. The key points are: The WhatsApp...

5. Violation of principles of natural justice - Evasion of duty - the presumption as to the truth and evidentiary value of the documents is available to the Revenue, if the...

6. 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...

7. Clandestine manufacture and removal of goods - the case of clandestine removals cannot be held as established on the basis of few parallel invoices recovered from a...

8. Clandestine production and removal - shortage of goods - duty evasion - The reliance of third party documents while conforming demand against present appellant is...

9. Clandestine removal - data on pen drive and statements recorded during investigation - The department has miserably failed to substantiate the allegation of clandestine...

10. Suppression of production and clandestine removal - bars/ rods - MS Ingots - The order is not discussing any documents of the appellant proving the alleged clandestine...

11. 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....

12. Clandestine Removal - If allegations can be made just on evidence obtained from third parties, there would be no dearth of such cases. We find that leaving alone proof...

13. Clandestine removal - SCN cannot held to be related to the manufacturing/ production activity as the same is based solely on the slips recovered from the third party.

14. Clandestine removal and manufacture of goods - Allegation based predominantly on the basis of 62 reconstructed copies of delivery challans-cum-proforma invoices -...

15. Clandestine removal - Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter to conclude the...