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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Clandestine removal - Product contains tobacco or not - The ...


Court Rules Revenue Officer's Exam Insufficient for Determining Tobacco Content in Product; No Duty Without Concrete Evidence.

September 1, 2018

Case Laws     Central Excise     AT

Clandestine removal - Product contains tobacco or not - The physical examination by the Revenue officer is not acceptable who is not a chemical examiner - The duty liability cannot be fastened on the appellant on mere assumptions and presumptions.

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