2011 (3) TMI 1594 - HC - Central Excise

Clandestine removal - evidences - Held that - there was no evidence on record to establish clandestine removal of the goods by the assessee - demand set aside - appeal dismissed.

Summary

The Gujarat High Court dismissed Tax Appeals due to factual nature of issues, low tax effect, and lack of evidence for clandestine removal of goods by the assessee. The Tribunal's conclusion was upheld as it considered the documents produced by the assessee in their defense.