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Central Excise - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Clandestine Removal - clandestine removal is a serious charge ...


Department's Allegation of Clandestine Removal Unsubstantiated Due to Lack of Supporting Evidence Across Event Chain Activities.

August 13, 2022

Case Laws     Central Excise     AT

Clandestine Removal - clandestine removal is a serious charge and requires to be substantiated by evidence encompassing various activities in the chain of events. - The department has not adduced any additional evidence, even on a sample basis to substantiate the allegation of clandestine removal as per above. In the absence of evidence, the allegations raised by the department are not substantiated - AT

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