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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Clandestine removal - demand has been confirmed on the basis of ...


Clandestine Removal Demand Invalid Without Cross-Examination or Corroboration of Retracted Statements in Spiral Notebook.

January 7, 2019

Case Laws     Central Excise     AT

Clandestine removal - demand has been confirmed on the basis of entries in spiral note book recovered - It is well settled law that only on the basis of statements, huge demand cannot be confirmed, especially when statements have been retracted and no cross-examination has been given of the witnesses.

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