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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Penalty u/r 26 of CER, 2002 - Clandestine manufacture and ...


Penalty Confirmed for Clandestine Manufacture and Removal of Goods u/r 26 of Central Excise Rules 2002.

September 12, 2018

Case Laws     Central Excise     HC

Penalty u/r 26 of CER, 2002 - Clandestine manufacture and removal - If providing blank challans/invoices to a company to enable them to remove the manufactured goods clandestinely, will not fall under the category “in any manner dealing with the goods”, we do not know what these words “deals with’’ would mean. - Levy of penalty confirmed.

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