Clandestine - Year 2004 - Judgments

Oct 01 2004 (TRI)

Jagatpal Prem Chand Ltd. and ors. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-01-2004

Reported in: (2005)(119)LC241Tri(Delhi)

..... by a casual worker containing entries of production not to be relied upon to establish clandestine removal unless supported by other evidence such as installed capacity raw material utilization labour ..... brand name is not sufficient to establish that the appellants had manufactured their final products clandestinely and removed the same without payment of duty we also observe that no evidence .....

Tag this Judgment! Ask ChatGPT

Sep 23 2004 (HC)

State of Karnataka and ors. Vs. Thirumala Distilleries

Court: Karnataka

Decided on: Sep-23-2004

Reported in: 2004(6)KarLJ194

..... was found deficit at the distillery it is humanly impossible for the respondent to have clandestinely manufactured the iml keeping the authorities in dark the respondent does not allege anything against ..... the respondent herein and imposing the excise duty on such manufacture of the iml by clandestinely using the deficit rectified spirit and not being satisfactorily accounted for by the respondent .....

Tag this Judgment! Ask ChatGPT

Oct 28 2004 (TRI)

Opel Alloys (P) Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Oct-28-2004

Reported in: (2005)(182)ELT64TriDel

..... and employees the main issue involved is whether they had manufactured the excisable goods clandestinely and removed the same from their factory premises without discharging the duty liability 2 ..... also mentioned that if circumstantial evidence produced by revenue shows that the inference of clandestine manufacture and clearance of excisable goods can be drawn the revenue has succeeded in .....

Tag this Judgment! Ask ChatGPT

Dec 16 2004 (TRI)

Premium Packaging P. Ltd., Shri Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Dec-16-2004

Reported in: (2005)(99)ECC333

..... adjudicating authority on the ground that the same were intended to be removed in a clandestine manner but the commissioner appeals vacated that confiscation by observing that the allegations of ..... dwivedi authorized signatory of the appellants company did not provide any tangible evidence regarding the clandestine receipt of the raw material and manufacture of the final product out of that material .....

Tag this Judgment! Ask ChatGPT

Feb 25 2004 (TRI)

Rama Shyama Papers Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Feb-25-2004

Reported in: (2004)(95)ECC86

..... advocate submitted that out of 50 odd transporters alleged to have been involved in clandestine removals department short listed eight for investigation and could only detect an alleged evasion ..... proved 8 2 the learned advocate also emphasised that without corroboration the allegation of clandestine removal cannot be sustained reliance has been placed on the decision in haryana petrochemicals .....

Tag this Judgment! Ask ChatGPT

Jun 01 2004 (TRI)

Reliable Safety Glass, Shri Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jun-01-2004

Reported in: (2004)(95)ECC602

..... under mis description of their identities and value would clearly come within the charge of clandestine removal learned sdr therefore has submitted that duty demand on this case score remains ..... merit in the appellant s submission that revenue has failed to produce positive proof of clandestine manufacture and removal appellant s sale of the goods remains established payments were also received .....

Tag this Judgment! Ask ChatGPT

Dec 17 2004 (TRI)

Raj Petroleum Products Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Dec-17-2004

Reported in: (2005)(100)ECC153

..... transporters which were seized from them and discrepancies were noticed which lead to unearth clandestine removal are also required to be relied upon documents the concerned persons of the ..... of a conflict the documentary evidence should prevail thereby when documentary evidence does not establish clandestine removal the statements based thereon cannot prove see r p industries v collector 1996 .....

Tag this Judgment! Ask ChatGPT

Mar 05 2004 (TRI)

Annapurna Industries Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT

Decided on: Mar-05-2004

Reported in: (2004)(173)ELT323Tri(Bang.)

..... excise appeals hyderabad 2 on the basis of an intelligence that the appellants are clandestinely manufacturing and removing aerated waters without payment of duty the central excise officers visited ..... to be established if from the circumstances it is established that the appellants were clandestinely manufacturing and clearing the goods without payment of duty and without accounting for the .....

Tag this Judgment! Ask ChatGPT

Jul 29 2004 (TRI)

Mohan Steels Ltd. Vs. Cce

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on: Jul-29-2004

Reported in: (2004)(97)ECC495

..... excise duty and has imposed penalty on the ground that they had manufactured and cleared clandestinely excisable goods without payment of duty 2 1 shri r swaminathan learned consultant mentioned that ..... of the customer normally these are all the evidence required for confirmation of charge of clandestine removal by the department 3 4 the learned consultant mentioned that even the assumptions made .....

Tag this Judgment! Ask ChatGPT

Oct 08 2004 (TRI)

M. Veerabadhran and ors. Vs. Cce and Ravi Kumar and Co.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Decided on: Oct-08-2004

Reported in: (2005)(98)ECC790

..... materials arecanuts etc and packing materials printed flexible plastic film laminates and indulged in clandestine manufacture and clearance of scented supari powder it appeared that such clearances were ..... masai a products supra the department worked out an unintelligible formula for assessing alleged clandestine production and removal of scented supari pouches presumably on the basis of weighments .....

Tag this Judgment! Ask ChatGPT

Clandestine - Judgment Search Results