Clandestine removal - diversion of raw material based on ...

Case Laws Central Excise

August 17, 2019

Clandestine removal - diversion of raw material based on statement which was retracted - neither investigation has been made from the transporter, truck driver as to where the said goods were diverted nor any investigation to identify the buyer of the diverted material and receipt of consideration by the appellant company - the demand does not sustainable

View Source

← Previous Next →

Clandestine removal - diversion of raw material based on ...

Case Laws Central Excise

August 17, 2019

You may also like:

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

Clandestine removal - Shortage of raw material and finished goods - no verification at the buyer/supplier’s end conducted by the Revenue - mere payment of duty on the...

Evasion of duty - Clandestine removal of goods - charges of clandestine removal cannot be made on the basis of alleged consumption of one of the raw materials - AT

Clandestine removal - Gutkha - The entire case of the Revenue is based on uncorroborated, untested, unexamined and in some case retracted statement which do not inspire...

Clandestine removal - merely on the basis of statement of employees it cannot be concluded that the imported raw material has not been used in manufacture by the Appellant.

Clandestine removal - excess usage of raw material Sponge Iron, than mentioned - the entire demand is based on mere average yield of production and no concrete evidence...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates...

Waiver of pre deposit - Clandestine removal of goods - raw materials were imported but at the time of visit neither the raw material nor any finished product was found -...

Clandestine removal - The Tribunal proceeded merely on assumptions and presumptions and ignored the basic requirement of clinching material to prove the clandestine...

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

Clandestine removal of goods - few statements, which are not corroborated by other evidences and were subsequently retracted, cannot be the sole basis for...

Clandestine removal - Gutkha - There has to be clinching evidence in the matter of purchase of raw material, use of electricity, removal of final product and its sale in...

Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the...

Quick Updates: