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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Clandestine removal - shortages of the finished goods - ...


Tax Demand Dismissed Due to Lack of Evidence in Finished Goods Discrepancy Case; RG-1 Register Noted.

February 19, 2020

Case Laws     Central Excise     AT

Clandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - there is no corroborative evidence in the shape of procurement of raw materials, transportation of goods and copy of the sale receipt etc. - No demand can be made - AT

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