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Central Excise - Highlights / Catch Notes

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Clandestine production and removal - shortage of goods - duty ...


Allegations of Duty Evasion: Questioning Third-Party Document Validity in Clandestine Goods Case.

March 18, 2021

Case Laws     Central Excise     AT

Clandestine production and removal - shortage of goods - duty evasion - The reliance of third party documents while conforming demand against present appellant is observed to be unjustified and unreasonable. Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party evidence. - AT

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