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Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence. It observed that mere alleged recording of higher royalty payment by the franchiser, without corroborative proof of actual higher production, procurement of raw materials, sale proceeds etc., cannot sustain the allegation of clandestine manufacture and removal. The statements recorded behind the appellants' back and documents seized from third parties were held inadmissible without allowing cross-examination. Lack of clinching evidence regarding clandestine operations rendered the entire demand unsustainable, and consequently, the penalties were also set aside.
The CESTAT set aside the demand and penalties imposed on the grounds of alleged clandestine removal, holding that the charge was not substantiated by sufficient evidence. It observed that mere alleged recording of higher royalty payment by the franchiser, without corroborative proof of actual higher production, procurement of raw materials, sale proceeds etc., cannot sustain the allegation of clandestine manufacture and removal. The statements recorded behind the appellants' back and documents seized from third parties were held inadmissible without allowing cross-examination. Lack of clinching evidence regarding clandestine operations rendered the entire demand unsustainable, and consequently, the penalties were also set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
