Case Law Details
Case Name : Shri Avinash M Baliga & Others Vs Commissioner of Central Excise (CESTAT Delhi)
Appeal Number : Excise Appeal No. 1441-1444 of 2008, FINAL ORDER NO. 50025-50028 /2016-EX(DB)
Date of Judgement/Order : 15/01/2016
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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CA Urvashi Porwal
Brief of the Case
In the case of M/s. Balajee Perfumes Vs. Commissioner of Central Excise, it was held that in order to prove clandestine removal of excisable goods, the department should take reasonable steps and provide correlated corroborative evidence to prove that the assessee has made cladenstine removal of goods. Further, it was also held that the statements of the various parties should be considered in an holistic manner in order to prove the intent of the assessee in regards to clandestine removal.
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