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Central Excise - Highlights / Catch Notes

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Clandestine removal - Even if there were some finished goods in ...


Excess finished goods alone don't prove clandestine removal; Rule 25 and Section 11 AC provisions aren't applicable.

June 27, 2018

Case Laws     Central Excise     AT

Clandestine removal - Even if there were some finished goods in excess in the factory there is no presumption of clandestine removal and thus the provisions of Rule 25 of Central Excise Rules read with Section 11 AC of the Act are not attracted

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