Clandestine Removal - In the present case, the computer hard ...

Duty Demand and Penalties Overturned Due to Non-Compliance with Legal Provisions in Factory Investigation.

January 3, 2024

Case Laws Central Excise AT

Clandestine Removal - In the present case, the computer hard disk seized from the appellant’s factory is the basis for the investigation. The evidences placed on record cannot be relied or admitted in evidence due to non-compliance of mandatory provisions of law. In such circumstances, it is held that the confirmation of duty demand and the penalties imposed require to be set aside.- AT

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Clandestine Removal - In the present case, the computer hard ...

Duty Demand and Penalties Overturned Due to Non-Compliance with Legal Provisions in Factory Investigation.

January 3, 2024

Case Laws Central Excise AT

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