2018 (5) TMI 815

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ports Pvt. Ltd. Versus Commissioner of C. Ex. & S.T., Ghaziabad [2015 (8) TMI 1382 - CESTAT NEW DELHI]. Inasmuch as there is no other corroborative evidence on record, there are no reasons to uphold the impugned orders - appeal allowed - decided in favor of appellant. - Appeal No. E/51788/2017-SM - A/51660/2018-SM[BR] - Dated:- 26-4-2018 - Mrs. Archana Wadhwa, Member (Judicial) Ms. Rash .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... entire case of the Revenue is based upon the shortages detected at the time of their visit. It is well settled law that such shortages cannot lead to the allegations and findings of clandestine removal. Attention can be drawn to the Hon ble Allahabad High Court s decision in the case of CCE Vs. Meenakshi Castings - 2011 (274) ELT 180 (All.) as also by various decisions of the Tribunal in the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X