Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Clandestine manufacture and removal - The Revenue has not ...


Revenue Fails to Prove Goods Were Illegally Removed Without Duty Payment; Market Assumes Goods Are Duty Paid.

October 22, 2022

Case Laws     Central Excise     AT

Clandestine manufacture and removal - The Revenue has not produced any evidence to reveal that the said goods found from the transport’s premises were cleared from the appellant’s factory without payment of duty. All the goods available in the market are deemed to be duty paid, unless proved otherwise. - AT

View Source

 


 

You may also like:

  1. Default in payment of Central Excise Duty - By making the demand as above nearly one year later, for the clearances made without payment of duty revenue was not only...

  2. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

  3. CESTAT upheld the demand for central excise duty, interest, and penalties against the appellant who contravened Notification No. 42/2001-CE and Excise Rule 19. The...

  4. Smuggling - Betel Nuts - foreign origin goods - town seizure - notified item or not - onus to prove - The CESTAT recognized that betel nuts were not notified items under...

  5. Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way...

  6. CENVAT Credit - Job Work - wiring harness was removed without payment of duty under job work procedure to the principal manufacturer and that semi-finished goods removed...

  7. Consultancy charges paid to a director were disallowed u/s 40A(2). The assessee justified the payment, citing the director's expertise, experience, and reasonableness...

  8. Cleared Goods Without Duty Payment - f he chooses to violate the law and supplied goods, he had to take the consequences for removing the goods without payment of duty. - AT

  9. Removal/ Shifting of goods from the old factory to the proposed factory (adjacent premises) without payment of duty - Confiscation of goods - Finished goods were cleared...

  10. 100% EOU - demand of duty - grey fabrics manufactured cleared to DTA units - appellant obtained raw materials duty free i.e. without payment of duty removed...

  11. Intention to remove the goods without the payment of duty - non-accountal of goods in the RG-1 register - search in the premises - malafide intention upheld - AT

  12. Refund - Only the permission from the Asst. Commissioner was received late. Since the permission was not received in time they cleared the goods on payment of duty. Had...

  13. Failure to pay Central Excise duty while taking CENVAT credit - The fact that appellant had taken the CENVAT Credit without payment of any duty has not been challenged...

  14. Refund claim - SEZ unit - the petroleum product i.e., High Speed Diesel (HSD) being a non-cenvatable goods for which the supplier had raised commercial invoices wherein...

  15. Clandestine removal - Goods cleared without issuing invoices and CE duty was leviable on those goods - admission by the party itself - admissible evidences or not - In...

 

Quick Updates:Latest Updates