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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Clandestine removal of the finished excisable goods - No ...

Case Laws     Central Excise

December 24, 2021

Clandestine removal of the finished excisable goods - No positive independent tangible evidence have been produced by the Revenue to substantiate the statements recorded during investigation and the entries made in the private documents which are undoubtedly unsigned, bearing no indication in any form that they relate to the appellant No.1 - specific description of the finished excisable goods alleged to have been clandestinely removed are also not found mentioned on the unsigned handwritten loose private records/documents - AT

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