Clandestine removal - Once the weighbridge exists within the ...

Weighbridge Inside Factory Premises Disproves Clandestine Goods Removal; Slips Not Evidence of Unauthorized Clearance.

July 3, 2020

Case Laws Central Excise AT

Clandestine removal - Once the weighbridge exists within the factory premises, the factum of clearance of goods from said weighbridge does not at all arise. This observation is sufficient to hold that weighbridge slips cannot be the evidence for proving that the goods were cleared from the appellant’s factory clandestinely. The weighbridge being within the factory premises, the weighment of any commodity or any entry in outgoing register from the said weighbridge cannot reflect clearance at all.

View Source

← Previous Next →

Clandestine removal - Once the weighbridge exists within the ...

Weighbridge Inside Factory Premises Disproves Clandestine Goods Removal; Slips Not Evidence of Unauthorized Clearance.

July 3, 2020

Case Laws Central Excise AT

You may also like:

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

Clandestine removal - Invoices pink coloured [Duplicate for transporter] are found in factory, hence, it can also be inferred logically that goods were not transported...

Valuation of goods - freight charged separately in the sale invoices of excisable goods - The factory gate is the place of removal. Merely because the appellant is under...

Clandestine removal - Bags and Soft Luggage items - bags were not seized from outside the factory premises or during transit and that were seized from the factory...

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

Clandestine manufacture and removal - shortage of finished goods or not - There was no clandestine removal of goods against the seized Gate Passes, which are also not...

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

Clandestine removal - unaccounted stock of finished goods - confiscation of the goods and imposition of penalty is bad if the goods are not cleared without payment of...

Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal...

Clandestine removal - penalty - The unquestioned documentary evidence would suffice to establish the clandestine removal and the handling of such goods by M/s Royal...

Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and...

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

Quick Updates: