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 August 2023 Year 2023 This

Clandestine manufacture and removal - only base on which the ...


Court Overturns Demand for Illegal Manufacturing Due to Lack of Evidence Beyond High Electricity Usage.

August 1, 2023

Case Laws     Central Excise     AT

Clandestine manufacture and removal - only base on which the demand has been confirmed, is on account of the electricity consumption without any corroborative evidence whatsoever in any form. - Demand set aside - AT

View Source

 


 

You may also like:

  1. Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing...

  2. Smuggling - Sandalwood - Acquittal of accused - The High Court held that, the Trial Court's acquittal was based on the lack of concrete evidence linking the respondent...

  3. Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

  4. The High Court rejected the appeal filed by the applicant due to lack of reasons for enhancing turnover, non-consideration of material evidence, and failure to obtain...

  5. Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

  6. The Delhi High Court addressed a case involving money laundering and illegal kidney transplantation conspiracy. The court emphasized that bail can be challenged and...

  7. The court held that the Joint Assessing Officer (JAO) lacked jurisdiction to issue notices u/s 148 of the Income Tax Act for reassessment, as per Section 151A read with...

  8. The Delhi High Court set aside an order demanding payment including penalty u/s 73 of the CGST Act, 2017 due to the petitioner's lack of awareness and inability to...

  9. In the case at hand, the workmen's claims for wages and other dues were rejected by the liquidator due to lack of evidence substantiating their employment on the date of...

  10. Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods...

  11. Bribery - demand of illegal gratification - demand of ₹ 3,000/- by way of illegal gratification was made by the appellant for passing the assessment order - this...

  12. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

  13. Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

  14. Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the...

  15. Reopening of assessment under old regime - scope of new regime - scope of TOLA - In this detailed judgement, the Court found that the notice issued under Section 148 was...

 

Quick Updates:Latest Updates