Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Clandestine Removal - demand based on documents and information ...


Demand for Clandestine Removal Set Aside Due to Lack of Evidence Linking Assessee to Allegations.

September 11, 2018

Case Laws     Central Excise     HC

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 with any allegations levelled against it vis-à-vis excess production and clandestine removal. - Demand set aside.

View Source

 


 

You may also like:

  1. The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence....

  2. Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

  3. Clandestine removal demand based on electricity consumption not sustainable as mere electricity consumption cannot be the sole basis for determining duty liability....

  4. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  5. Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

  6. Clandestine removal of goods - Each link in the aspect of production and clandestine removal is required to be proved and since this has not been done, the demands are...

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

  8. Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

  9. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  10. Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be...

  11. CESTAT set aside multiple duty demands totaling over Rs. 2.3 crores against appellant manufacturer of LABSA. Primary allegations of clandestine manufacture and removal...

  12. Clandestine removal - tobacco pouches - While the presence of machines is an admitted fact, the manufacture and clearance has not been evidenced with any corroborative...

  13. 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....

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

  15. Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the...

 

Quick Updates:Latest Updates