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2010 (3) TMI 276 - HC - Central Excise
Clandestine removal proof private records discovered during a raid held that even if some record recovered during the raid and corroborated by some supportable evidence holding that there was an attempt of clandestine production and removal of goods, then it is necessary to have the same positive evidence of clandestine production and removal of goods. decided in favor of assessee
The Punjab & Haryana High Court ruled that the Customs Tribunal needed positive evidence of clandestine production and removal of goods for a case. The question of law was answered against the revenue and in favor of the assessee. (2010 (3) TMI 276 - PUNJAB & HARYANA HIGH COURT)