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CENEX UPDATE - 29.05.2020

  • Writer: Cenex Legal
    Cenex Legal
  • May 30, 2020
  • 1 min read

CX - Clandestine manufacture of goods cannot be alleged on the basis that the Appellant has procured unaccounted packing material and in turn used same for manufacture of goods removed clandestinely: CESTAT 


ST - Date of despatch of o-in-o as per outward register is 15.11.2014 but the date of receipt as per postal authorities is shown as 13.11.2014 - revenue contends order served on 11.11.2014 - confusion reigns, hence no choice but to go by appellants version: CESTAT


Cus - CHA cannot be held liable for misuse of EPCG license unless any concrete evidence establishes mala fide intent of CHA to abuse such license: CESTAT

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