![Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Charge-of-Clandestine-Removal-Substantial-Evidence-CESTAT-taxscan.jpeg "Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]")
Charge of Clandestine Removal to be framed only on the basis of Substantial Evidence: CESTAT [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the charge of Clandestine removal is to be framed...
![Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Demand-of-duty-clandestine-removal-corroborative-evidence-CESTAT-taxscan.jpeg "Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]")
![Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Central-Excise-Act-third-party-evidence-claim-duty-clandestine-removal-CESTAT-taxscan.jpeg "Penalty under Central Excise Act is not sustainable by Third Party Evidence, can’t claim Duty on Clandestine Removal: CESTAT [Read Order]")
![Clandestine Removal cannot be established on the basis of Third Party’s Records: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Clandestine-Removal-Established-Third-Partys-Records-CESTAT-Taxscan.jpeg "Clandestine Removal cannot be established on the basis of Third Party’s Records: CESTAT [Read Order]")
![Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Cogent-evidence-penalty-Central-Excise-Act-CESTAT-taxscan.jpg "Cogent Evidence is needed to establish a Charge against Clandestine Removal, No Penalty sustained under Central Excise Act: CESTAT [Read Order]")
Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]
The Mumbai bench of Customs, Excise & Service Tax Appellate Tribunal has held that third party records cannot form the basis of clandestine removal, unless corroborated by independent evidence. ...
![Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Third-Party-Clandestine-Removal-Independent-Evidence-CESTAT-Taxscan.jpeg "Third Party Records cannot form the Basis of Clandestine Removal, unless Corroborated by Independent Evidence: CESTAT [Read Order]")
Allahabad HC refuses to grant Bail to person alleged of Clandestine Removal of Finished Goods without issuance of any Invoice, without Payment of any applicable duties [Read Order]
The Allahabad High Court refused to grant bail to a person alleged of clandestine removal of finished goods without issuance of any invoice, without payment of any applicable duties. The...
![Allahabad HC refuses to grant Bail to person alleged of Clandestine Removal of Finished Goods without issuance of any Invoice, without Payment of any applicable duties [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Allahabad-High-court-grant-bail-to-person-clandestine-removal-finished-goods-invoice-applicable-duties-Taxscan.jpg "Allahabad HC refuses to grant Bail to person alleged of Clandestine Removal of Finished Goods without issuance of any Invoice, without Payment of any applicable duties [Read Order]")
![Burden of Proof for alleged Clandestine Removal of Goods is upon the Department: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Clandestine-Removal-CESTAT-Taxscan-1.jpeg "Burden of Proof for alleged Clandestine Removal of Goods is upon the Department: CESTAT [Read Order]")
Third-Party documents alone not sufficient to prove charge of Clandestine Removal: CESTAT [Read Order]
The Customs Excise and Service Tax Appellate Tribunal(CESTAT), Delhi bench has recently quashed an order confirming the charge of clandestine removal for lack of clinching evidence of clandestine...
![Third-Party documents alone not sufficient to prove charge of Clandestine Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Clandestine-Removal-CESTAT-Taxscan.jpeg "Third-Party documents alone not sufficient to prove charge of Clandestine Removal: CESTAT [Read Order]")
![CESTAT frees M/S Shree rolling mill from Charge of Clandestine removal for want of Cogent evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/CESTAT-MS-Shree-rolling-mill-clandestine-removal-cogent-evidence-taxscan.jpeg "CESTAT frees M/S Shree rolling mill from Charge of Clandestine removal for want of Cogent evidence [Read Order]")
![Rule 209A of CER, 1944 can be Imposed only when there is Clandestine Removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Clandestine-Removal-Taxscan.jpg "Rule 209A of CER, 1944 can be Imposed only when there is Clandestine Removal: CESTAT [Read Order]")
Allegation of Clandestine Removal can’t be upheld only on the basis of Mere Entries made in certain Private Record recovered from Security: CESTAT [Read Order]
In the case of M/s, Mohit Engineering versus CCE, the Delhi bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â ruled that allegation of clandestine removal cannot be upheld only...
![Allegation of Clandestine Removal can’t be upheld only on the basis of Mere Entries made in certain Private Record recovered from Security: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/CESTAT-Taxscan.jpg "Allegation of Clandestine Removal can’t be upheld only on the basis of Mere Entries made in certain Private Record recovered from Security: CESTAT [Read Order]")