News Flash
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1000 Hours on 16.02.2019 & from 1800 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
View all

Clandestine Removal

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1 2012 (2) ECS ( 118) (Tri-Ahd)(140 KB) M/s Windson Chem Industries If the proprietor of the appellant-assessee who is the main beneficiary of any illegal/legal activities of the firm, admits, in his statement that there was clandestine removal of the finished goods, further corroboration, if any, may not be necessary.
2 2013 (1) ECS ( 42) (Tri-Del)(158 KB) Mangal Sponge & Steel Pvt. Ltd. Inputs received in factory but not accounted in statutory records is evidence of clandestine manufacture
3 2013 (1) ECS (73) (Tri-Mum)(157 KB) M/s Shiva Steels Rolling Mills Demand is confirmed on the ground of electricity consumption.Experiment conducted by the Revenue in presence of appellant was found that from consumption of 1 KWH of electric power 830 kgs. of finished goods are manufactured. Tribunal in the case of Orange City Alloys Pvt. Ltd. has directed the assessee to deposit 50% of the duty and penalty. Hon’ble Bombay High Court vide order dated 12.10.2011 modified and directed the assessee to deposit 25% of the duty for hearing of the appeal. SLP No. 4520/2012 filed by M/s Orange City Alloys Ltd. against the decision of Hon’ble Bombay High 07.05.2012 is dismissed by Hon’ble Supreme Court. In case of M/S Jai Bharat Steel Rolling Mills demand was confirmed on the same ground and Tribunal vide Stay Order dated 14.02.12, relying on Hon’ble Bombay High Court in case of Orange City Alloys, directed the assesse to deposit 25% of the duty
4 2013 (2) ECS ( 75)(Tri-Del) M/s Gyscoal Alloys Ltd Appellants are expected to be aware that credit is required to be reversed when inputs are cleared as such. No incidence for the earlier period to the effect that credit taken in such a situation was ever reversed by them voluntarily, without detecting by the department. The action and argument of reversal of cenvat credit by the appellants has to be considered as afterthought. Department has reasonably discharged the burden that inputs were not received by the appellants. No manufacturer can be expected to keep documentary evidences of its clandestine activities
5 2013 (2) ECS (37 ) (Tri-Ahd)(172 KB) M/s Agarwal Metals & Alloys When one of the vehicles is not even registered at the time and when other vehicles were found to be incapable of transportation or owners admitting that they have not transported which is further supported by the fact that the vehicles did not pass through the Sales Tax Check Posts and no stamps were found on documents, the case is made on the basis of documents and records and, therefore, it cannot be said that just because cross examination was not allowed, appellants were handicapped
6 2013 (2) ECS (69 ) (Tri-Ahd)(190 KB) M/s Fortex Remedies Pvt. Ltd Under amended Rule 8 (3 A) it was responsibility of the appellant to pay duty consignment wise from account current. In the event of any failure to follow this procedure, the goods cleared will be deemed to have been cleared without payment of duty and the consequence and penalties as provided in the Central Excise Rules shall follow
7 2013 (2) ECS (97 ) (Tri-Ahd)(189 KB) M/s Royal Antibiotics & Investment Pvt. Ltd Under amended Rule 8 (3 A) it was responsibility of the appellant to pay duty consignment wise from account current. In the event of any failure to follow this procedure, the goods cleared will be deemed to have been cleared without payment of duty and the consequence and penalties as provided in the Central Excise Rules shall follow
8 2013 (4) ECS (95 ) (Tri-Ahd)(180 KB) M/s. Pigeon Textiles Issue of SCN- relevant date.
9 2013 (4) ECS (53 ) (Tri-Ahd)(184 KB) M/s. Chandan Steels Ltd.  The burden of explaining the shortage in raw materials on the appellant.
10 2013 (4) ECS (23 ) (Tri-Mum)(206 KB) Ahmednagar Rolling Mills Pvt. Ltd.  In the absence of any evidence to prove that private records are wrong and did not belong to the appellants, the charge of suppression of production and clandestine removal can be established on these evidences.
11 2013 (4) ECS (57 ) (Tri-Del)(179 KB) M/s Jyoti Divya Fabrication Ltd.  Dispute arising out of method of stock taking basis of number of pipes and tubes found short multifplied by the sectional weight mentioned in the catalogue of the applellant themselves
12 2013 (4) ECS (67 ) (Tri-Del)(389 KB) M/s M.R.Tobacco Pvt. Ltd. and others.  For Manufacture of Gutkha  plastic laminate is also a principal rave material and on the basis of the evidence of huge quantity of unaccounted receipt of such plastic laminate, burden of proof shifted to the manufacturer.
13 2012 (2) ECS (89 ) (Tri-Mum)(128 KB) M/s Ramanand Steel Ltd. it is a case of clandestine removal of the goods and matter cannot be examined  in detail while dealing with the stay application
14 2014 (1) ECS (142) (Tri-Del)(188 KB) M/s. Pithampur Alloys Casting Ltd. [2014 Evasion of duty by clandestine removal without accounting for manufacture was proved from material and incriminating evidence recovered during investigation.
 
15 2014 (1) ECS (152) (Tri-Del)(235 KB) M/s  Ganpati Rolling P. Ltd. When there is credible evidence to indicate wrongful conduct of the respondents such as not accounting of goods and unlawful possession thereof, it has to be concluded that there was an intention to evade..
 
16 2014 (1) ECS (171) (Tri-Kol)(208 KB) M/s. Union Enterprises Evidences indicate that the production recorded in the RG-1 register by the assessee was not factually correct.
17 2014 (2) ECS (230) (Tri- Ahm.)(683 KB) M/s Tec Papers Pvt Ltd Clandestine removal charges have to be proved by evidences. However, these evidence depend upon facts and circumstances of each case and which can be a simple recovery of note book with corroboration by managers, staff etc.
18 2014 (3) ECS (123 ) (Tri–Chen)(316 KB) M/s. Sujana Steels Ltd. Supply of imported scrap without any documents by the appellant to the manufacturer for the purpose of manufacturing and clearance of Rerolled products clandestinely.
19 2014 (4) ECS (48) (Tri-Ahd)(108 KB) M/s. Kashi Silk Mills Grey fabrics and finished fabrics recorded in the said private lot register were not accounted for in the statutory records. The grey fabrics were received from different parties for job work illicitly and were entered into this private lot register only and were not entered into statutory records. That after processing, the fabrics were returned to the concerned parties without payment of duty and without making any entry in the Central Excise records. Demand upheld.
20 2014 (4) ECS (53) (Tri-Ahm)(138 KB) M/s. Sangam Prints Pvt. Ltd Appellant has clandestinely processed the grey fabrics received by them from merchant manufacturers underkacha delivery challans and clandestinely removed the processed fabrics without payment of duty. Demand upheld
21 2014 (4) ECS (62) (Tri-Del)(337 KB) M/s. Thermotech In a clandestine activity, it is not possible to unearth every piece of evidence and such standard of proof is not required for proving evasion of tax. The standard of evidence in a civil dispute is preponderance of probability, not the proof beyond any reasonable doubt.
22 2014 (4) ECS (98) (Tri-Ahd)(113 KB) M/s. Tulip Lamcraft Pvt Ltd The director and despatch supervisor had admitted that there were clandestine removals as recorded in the spiral note books. Except for asserting that there was no clandestine manufacturing activity, the appellant has not adduced any creditable evidence.
23 2014 (4) ECS (103) (Tri-Ahd)(103 KB) M/s. Western India Ceramics Pvt. Ltd It is a case of admitted clandestine manufacture, non-accountal of stock properly and clearance of part of the goods through fictitious firm M/s Labh Traders created by the appellant. The clandestine removal was corroborated by statements of the employees of the main appellant and other persons.
24 2014 (4) ECS (106) (Tri-Ahd)(105 KB) M/s. Paras Steel Industries Statements by the assessee clearly give details of the clandestine activities of the respondents and were not retracted during investigation/adjudication. When respondents did not give details of the buyers of the goods clandestinely removed Revenue cannot be faulted with for not investigating the area of extra raw materials purchased or extending investigation into the buyers of the goods clandestinely removed etc.
25 2014 (4) ECS (110) (Tri-Ahd)(162 KB) M/s. Deep Twisters Pvt. Ltd. Director as a representative of a unit has to be aware of Central Excise law and procedures and he cannot claim that ignorance regarding the fact that goods purchase were liable to confiscation. Penalty upheld