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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Clandestine removal - All the removals done only on delivery ...


Assessee's Demand Canceled Despite Procedural Lapse in Goods Removal Documented via Delivery Challans and R.G. 1 Returns.

June 1, 2019

Case Laws     Central Excise     AT

Clandestine removal - All the removals done only on delivery challans, had been reflected in their R.G. 1 returns, though specific permission for such removals was not obtained - assessee also got their ground plan endorsed with a portion approved by the jurisdictional Range Superintendent for storing machineries - procedural lapse in not having followed the correct protocol for removal of such goods - demand canceled

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