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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Clandestine removal - unaccounted stock of finished goods - ...


Confiscation and penalties for unaccounted goods inside factory are improper if duty hasn't been evaded.

March 21, 2019

Case Laws     Central Excise     AT

Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of duty and are still inside the factory

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