Clandestine manufacture and removal - since, prosecution ...

Prosecution Quashed: Evidence Deemed Unreliable, Assessee Acquitted of Clandestine Manufacture and Removal Charges.

September 14, 2018

Case Laws Central Excise AT

Clandestine manufacture and removal - since, prosecution launched against the assessee was quashed and they were acquitted, the reliance placed by the Revenue in the same set of evidence cannot hold ground to confirm the demands raised along with interest and imposed penalties on appellants.

View Source

← Previous Next →

Clandestine manufacture and removal - since, prosecution ...

Prosecution Quashed: Evidence Deemed Unreliable, Assessee Acquitted of Clandestine Manufacture and Removal Charges.

September 14, 2018

Case Laws Central Excise AT

You may also like:

The High Court quashed prosecution against petitioners-accused u/s Central Excise Act 1944 and IPC. No Dues-Discharge Certificate issued, Sabka Vishwas Scheme applied....

Clandestine removal - evasion of duty - clearance of branded Khaini - burden to prove on Revenue - Ultimately, the High court concurred with the majority view of the...

100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of...

Recovery of narcotics from a vehicle which was stopped during transit - Ganja - contraband item - procedure of search and seizure governed by Section 43 read with...

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....

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

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same...

Prosecution u/s 276CC and 276C (1) - The absence of assessee in India or the communication gap between herself and her representative cannot be a ground to quash the...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

Offences punishable u/s 276C(1) & 277 - jewellery found during search - adjudication proceedings and criminal prosecution are inter-dependend or not - The High Court...

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

The High Court considered a petition seeking quashing of complaints u/s 120B IPC and Prevention of Corruption Act. The court ruled that preliminary enquiry is not...

Quashing of prosecution u/s 276C and 277 - Penalty u/s 271(1)(c) deleted by CIT and confirmed by Tribunal - the prosecution cannot be sustained since the penalty after...

In a money laundering case involving a predicate offence related to an illegal kidney transplantation racket and offences under the Indian Penal Code and Transplantation...

The High Court held that prosecution u/ss 276C, 277, 278B, and 278E for tax evasion was invalid as it violated CBDT guidelines. Prosecution was premature without the...

Quick Updates: