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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Clandestine removal - MS Flat - demand based on loose papers ...

Case Laws     Central Excise

June 11, 2020

Clandestine removal - MS Flat - demand based on loose papers recovered during search, the physical verification of stock, its weighment and the admission of the director - To prove the allegation of clandestine sale, further corroborative evidence was also required but no investigation was conducted by the Department - there is no evidence to support the allegations against the appellants.

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