Violation of principles of natural justice - Evasion of duty - ...

Natural Justice Violated: Revenue Fails to Prove Duty Evasion; Incriminating Docs Found at Third Party Not Enough.

May 14, 2022

Case Laws Central Excise AT

Violation of principles of natural justice - Evasion of duty - the presumption as to the truth and evidentiary value of the documents is available to the Revenue, if the document relied upon is recovered and seized from the premises of the assessee. However, where any incriminating documents are recovered from the premises of third party, such third party should also be jointly prosecuted by being added as co-noticee in the show cause notice. - Revenue has failed to establish the charge of clandestine removal. - AT

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Violation of principles of natural justice - Evasion of duty - ...

Natural Justice Violated: Revenue Fails to Prove Duty Evasion; Incriminating Docs Found at Third Party Not Enough.

May 14, 2022

Case Laws Central Excise AT

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