1999 (6) TMI 139 - AT - Central Excise

Summary

The Revenue filed a Reference Application questioning whether manipulation in statutory despatch documents and keeping of private records of excisable goods not accounted for in statutory records constitute clandestine activities. The Tribunal extended the benefit of doubt to the respondent due to insufficient evidence of clandestine removal. The Revenue's appeal was rejected as the Tribunal found no need to refer the case to the High Court for determination of the questions raised.