Clandestine Removal - Loss of quantity due to temperature ...

Case Laws Central Excise

April 20, 2023

Clandestine Removal - Loss of quantity due to temperature variation - petroleum products - The demand is raised only because of the difference in quantity when the petroleum products are despatched from the refinery and after it is received at the terminals at Muttam. There is no allegation of clandestine removal. It can be reasonably perceived that loss of the quantity is due to temperature variation, the variation caused in dip method of measurements etc. - Demand to be quantified as per the clarification issued by the department. - AT

View Source

← Previous Next →

Clandestine Removal - Loss of quantity due to temperature ...

Case Laws Central Excise

April 20, 2023

You may also like:

Refund of duty paid - remission of duty - In the present case, the quantity remains the same, the variation in KL is only due to density of the goods that due to...

Clandestine removal - huge burning loss of 6% and 5.5% - Unreasonable burning loss gives rise to the scope of clandestine removal of the goods. - AT

Clandestine Removal - in the absence of evidence in the form of to Manufacture of such huge quantity, the consumption of electricity, additional packing material payment...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

Clandestine Removal - Ingots - the charges levelled against the appellants for clandestine manufacture and removal of final products, without payment of duty are not...

Input Tax Credit - evaporation/handling losses of the petroleum products - There would be no ITC for tax paid on the goods specified in Schedule E when used or disposed...

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

Reversal of CENVAT Credit - clearance of LPG, which was produced as joint petroleum product with other dutiable petroleum product by chemical reaction/fraction of common...

Assessable value - Place of removal – delivery of Petroleum products - company owned company outlets (hereinafter referred as COCOs) - there is no justification to...

Clandestine Removal - 997.09 carats of diamonds and 98.34 carats of diamonds - processing loss - whether allegation of substitution of diamonds was established through...

Clandestine Removal - Retraction of statements - Statements of various persons stand recorded. No doubt the outcome of cross examination has to be given due importance...

Clandestine removal - the Revenue’s entire case is solely based upon the scribbling made in the recovered loose papers, without there being any evidence of actual...

Practice of assessment of imports of Petroleum products under CTH 2710-Reg - Trade Notice

Clandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - The charge of clandestine removal...

Clandestine Removal - It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and...

Quick Updates: