2010 (3) TMI 277 - 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

Summary

The Punjab & Haryana High Court ruled in favor of the assessee, stating that positive evidence of clandestine production and removal of goods is necessary, even if some record recovered during a raid suggests otherwise. The judgment was delivered by Hon'ble Mr. Justice Ashutosh Mohunta and Hon'ble Mr. Justice Mehinder Singh Sullar on 22.3.2010.