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Central Excise - Highlights / Catch Notes

Home Highlights September 2020 Year 2020 This

Clandestine Removal - shortage of finished goods - Kraft Paper - ...


Revenue Authorities Fail to Prove Clandestine Removal of Kraft Paper; Duty Demand Based on Printouts Unjustified.

September 18, 2020

Case Laws     Central Excise     AT

Clandestine Removal - shortage of finished goods - Kraft Paper - The charge of clandestine removal in respect of major quantity could not be established by the revenue. Accordingly, consequential demand of duty worked out from computer printout is not sustainable - AT

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