Clandestine removal - Shortages and excesses found in the ...

Case Laws Central Excise

August 16, 2018

Clandestine removal - Shortages and excesses found in the assessee’s premises which is spread over a period of time being below the permissible tolerance limit as per the provisions of the Standard of Weight and Measures Rules, 1977 and being nominal percentage has to be considered as genuine and not requiring any payment of duty or confiscation.

View Source

← Previous Next →

Clandestine removal - Shortages and excesses found in the ...

Case Laws Central Excise

August 16, 2018

You may also like:

Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined by the exercise of stock taking is negligible in...

Clandestine removal - duty & penalty - shortages found during the physical stock carried out by the preventive Officers of the Department - shortage admitted and duty...

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...

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 removal - admission of shortages without there being any admission of clandestine removal, cannot be considered to be conclusive evidence to establish the...

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

Clandestine removal - shortages suggested by the statutory auditors - A case of clandestine removal can not be considered to be established based only upon the statutory...

Clandestine removal of goods - excess generation of waste on manufacture of bottles - charges of clandestine removal cannot be upheld on the basis of assumptions and...

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...

Clandestine Removal - shortage of stock - Since it is inherent from the very nature of estimation of stocks in steel factories that there will be variations between what...

Inter unit transfer - clandestine removal or not - the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and...

Clandestine removal - Shortage of stock - Penalty - Rule 25 of CER, 2002 - stock valuation was by way of estimation basis - no case of clandestine removal and...

Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not...

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 of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the...

Quick Updates: