Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]

The CESTAT noted that the department has failed to prove the allegations of clandestine removal of goods

By Saagarika Gopinath - On May 27, 2025 6:42 am - 2 mins read

CESTAT ruling - ER-1 returns - Financial statements - taxscan

The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the difference between the financial statement and ER-1 returns was insufficient to prove alleged clandestine removal. Coming to the facts of the present case, the appellant, M/s. Indore Composite Pvt. Ltd. is engaged in the manufacturing of FRP rods for…

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