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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

Clandestine manufacture - tobacco snuff - It is found that to ...

Case Laws     Central Excise

January 29, 2022

Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence of procurement of other raw material/packing material on record. Without evidence on record from where quantity of other raw material/packing material has been procured by the appellant used in manufacture of snuff which has been cleared without payment of duty, the charge of clandestine removal of snuff against the appellant is not sustainable. - AT

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