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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

100% EOU - Clandestine removal - it is not the responsibility of ...


Appellant Not Liable for Physical Goods Verification in 100% EOU Case; Signed Re-Warehousing Certificates Accepted.

July 4, 2019

Case Laws     Central Excise     AT

100% EOU - Clandestine removal - it is not the responsibility of the appellant to get the physical verification conducted - The failure to check physical receipt of goods cannot be used against the appellant who has received duly signed re-warehousing certificates.

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