2008 (8) TMI 609

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..... concrete and positive evidences - appeal allowed - decided in favor of appellant. - E/1698 & 1699/2003 - A/2119-2120/2007-WZB/AHD - Dated:- 7-8-2008 - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri S.R. Dixit, Advocate, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing both sides duly repres .....

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..... t been relied upon by the lower authorities in favour of the quantum disclosed loses its evidentiary value, inasmuch as, the same has been proved to be wrong. Further the cases of clandestine removal cannot be built on the input-output ratio, as has been held by the Tribunal in a number of decisions. Reliance is placed upon the Tribunal s judgment in the case of M/s. Hindustan Coca Cola Beverages .....

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