Clandestine removal of excisable goods alleged based on ...

Clandestine removal claims rejected due to inadmissible witness statements. Insufficient evidence from documents. Discrepancies noted. Penalties on partners impermissible. Demand set aside.

Case Laws Central Excise

August 10, 2024

Clandestine removal of excisable goods alleged based on statements recorded from partners, employees, and buyers. Section 9D of Central Excise Act mandates cross-examination of witnesses before admitting statements as evidence against appellant. Adjudicating authority rejected request for cross-examination, rendering witness statements inadmissible. Reliance solely on loose papers/dispatch chits insufficient to establish clandestine removal. Discrepancies and contradictions in evidence noted. Separate penalty on partners of firm impermissible per precedent. Demand and penalties set aside due to lack of admissible evidence proving clandestine removal beyond doubt. Appeal allowed.

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Clandestine removal of excisable goods alleged based on ...

Clandestine removal claims rejected due to inadmissible witness statements. Insufficient evidence from documents. Discrepancies noted. Penalties on partners impermissible. Demand set aside.

Case Laws Central Excise

August 10, 2024

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