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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Clandestine removal - excess usage of raw material Sponge Iron, ...


Clandestine Removal Allegations Dismissed: Insufficient Evidence for Excess Sponge Iron Use Beyond Declared Amounts.

December 16, 2019

Case Laws     Central Excise     AT

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 to manufacture the alleged goods has been brought on the record by the department - charges of clandestine removal cannot be based on series of assumptions and presumptions.

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