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Central Excise - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Clandestine Removal - Ingots - the charges levelled against the ...


Charges for Undocumented Manufacture and Duty Evasion Dismissed Due to Lack of Evidence and Unsupported Claims.

April 11, 2022

Case Laws     Central Excise     AT

Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not substantiated with cogent and reliable evidence. It is found that a case of this magnitude needs to be corroborated by establishing other facts such as purchase of raw material, deployment of labour, additional consumption of electricity, manufacture of final products, removal and transportation of the same to customers premises and payments received for the same - in the instant case, no other criteria has been investigated and established. The whole case is sought to be made by surmises and conjectures. - AT

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