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Central Excise - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

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

Case Laws     Central Excise

March 18, 2021

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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