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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Clandestine removal of goods - the duty could not be demanded on ...


Tribunal affirms no duty on raw materials; no evidence cash was from illicit sales. No legal errors found.

May 21, 2019

Case Laws     Central Excise     HC

Clandestine removal of goods - the duty could not be demanded on the raw material found short during the course of investigation as the same was not manufactured goods by the respondent - the adjudicating authority also failed to prove that the cash recovered was the sale proceeds of clandestine removed goods - no error or illegality in the findings recorded by the Tribunal - No substantial question of law arises

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