The allegation of clandestine manufacturing/clearance is a ...

Case Laws Central Excise

January 11, 2024

The allegation of clandestine manufacturing/clearance is a serious allegation and the Department cannot merely rely on the recorded Statements alone and the quantification cannot be done based on the assumptions and presumptions without proper corroborative evidence in the form of evidence towards purchases, sales, movement of goods, electricity consumption, recorded statements of alleged purchasers and sellers etc. - AT

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The allegation of clandestine manufacturing/clearance is a ...

Case Laws Central Excise

January 11, 2024

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