The assertion of clandestine removal cannot be proved merely by the testimony of some transporters
Last updated: 19 September 2022
Court :
Bombay High Court
Brief :
The Hon'ble Bombay High Court in the Principal Commissioner of Central GST & C. v. Filatex India Ltd. [Central Excise Appeal No. 204 of 2019 dated September 8, 2022] held that the accusations of clandestine removal cannot be confirmed merely based on a statement of few transporters under the terms of Central Excise Act, 1944 ("the Central Excise Act").
Citation :
Central Excise Appeal No. 204 of 2019 dated September 8, 2022
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Bimal Jain
Published in Excise
Views : 194
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