Clandestine Removal - reliance on private records - It is ...

Case Laws Central Excise

November 19, 2022

Clandestine Removal - reliance on private records - It is settled legal position that charge of clandestine clearance is a serious charge and the onus to prove the same is on the Revenue by adducing concrete and cogent evidence. In the absence of corroborative evidence, the issue in the instant case i.e. “the charge of clandestine clearance” cannot be labeled against the assessee. - AT

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Clandestine Removal - reliance on private records - It is ...

Case Laws Central Excise

November 19, 2022

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