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Central Excise - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Clandestine manufacture and removal - The allegation/observation ...


Excise Case Demand Dismissed Due to Lack of Solid Evidence; Disputed Documents Insufficient for Allegations of Clandestine Removal.

June 29, 2020

Case Laws     Central Excise     AT

Clandestine manufacture and removal - The allegation/observation of suppression of production and clandestine removal is a serious allegation and it has to be established by the investigation by affirmative and cogent evidence, which is absent in the Order –in-original except relying upon such documents and entries there in, which has been disputed by the Appellant - Demand set aside.

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