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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