Clandestine Removal - This case is based on the records found ...

Appellant Must Pay Duty for Shortage of Finished Goods; Investigation Based on Records, Not Statements.

April 17, 2023

Case Laws Central Excise AT

Clandestine Removal - This case is based on the records found during investigation and no statement is relied to demand duty. Thereafter, the appellant is liable to pay duty on shortage of finish goods - AT

View Source

← Previous Next →

Clandestine Removal - This case is based on the records found ...

Appellant Must Pay Duty for Shortage of Finished Goods; Investigation Based on Records, Not Statements.

April 17, 2023

Case Laws Central Excise AT

You may also like:

Clandestine removal of the finished excisable goods - No positive independent tangible evidence have been produced by the Revenue to substantiate the statements recorded...

Section 125(1) of SVLDR Scheme disqualifies persons subjected to enquiry/investigation where duty involved was not quantified by 30.06.2019. Section 121(m) defines...

Nature of Duty Paid by 100% Export Oriented Units (EOU) - The CESTAT held that while the measure adopted for computing duty paid by 100% EOUs may be based on customs...

Clandestine manufacture and removal allegation - substantial electricity consumption cited as evidence - no other corroborative evidence found - Revenue failed to rebut...

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

Violation of principles of natural justice - denial of cross-examination - revocation of customs broker license, forfeiture of security deposit, and penalty imposed by...

Investigation revealed fraudulent Cenvat Credit claims involving fake invoices without actual supply of goods from April 2016 to June 2017. Evidence indicated non-supply...

Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the...

The appellant's contention regarding shortage of work-in-progress (WIP) due to dust generated during manufacturing was rejected. The logical conclusion was that final...

The summary focuses on the rejection of cross-examination of DRI officers and a co-noticee by the competent authority. The main objective of cross-examination is to...

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the impugned order. The key findings were: 1) The allegation of...

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

Remission of excise duty - fire incident - appellant has placed sufficient material on record to show that finished/semi-finished goods were destroyed in fire accident...

Clandestine Removal - Grey Fabrics - It is also found that on the one hand the Revenue has made demand of central excise duty on goods consumed in the finished goods and...

Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on...

Quick Updates: