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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Clandestine removal - Gutkha - There has to be clinching ...


Evidence Required for Alleged Gutkha Duty Evasion: Raw Material, Electricity, and Sales Records Crucial.

November 7, 2019

Case Laws     Central Excise     HC

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 order to prove that the material was removed in a clandestine manner with a view to evade duty.

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