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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Clandestine removal - If the appellant is an issuing goodless ...


Court Rules No Excise Duty Due: Invoices Issued Without Manufacturing Goods, No Clandestine Removal Found.

October 12, 2018

Case Laws     Central Excise     AT

Clandestine removal - If the appellant is an issuing goodless invoice which means no goods have been manufactured by the appellant. Therefore, on that account, no duty can be demanded against the appellants.

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