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Central Excise - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Clandestine Removal - demand based on loose slips and scribbling ...

Case Laws     Central Excise

August 21, 2019

Clandestine Removal - demand based on loose slips and scribbling pads recovered from the premises - slips maintained by a specific person performing a specific duty for which he is paid cannot be brushed aside simply for the reason they are not singed/authenticated - they have evidentiary value as no evader of tax leaves all evidences to prove his guilt and that there are ample evidences to prove the malfeasance of the assessee

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