2007 (5) TMI 536 - AT - Central Excise

Proof of Clandestine removal - Held that - there are no corroboration to the serious allegations of clandestine production and removal. The entries in the note book did not contain details such as description or quantity of the goods allegedly removed - appeal dismissed - decided against Revenue.

Summary

The Department's appeal was dismissed by the Appellate Tribunal CESTAT, Ahmedabad. The Commissioner (Appeals) set aside the duty demand and penalty imposed due to lack of investigation and corroboration for allegations of clandestine production and removal. The appeal was dismissed on 22-5-2007.