Insufficient Evidence Leads to Dismissal of Allegations on Cenvat Credit Misuse and Clandestine Goods Removal by Revenue.

Clandestine Removal - Availment of credit of countervailing duty paid by the respondents - The Revenue has miserably failed to produce corroborative evidence on records so as to substantiate the charges of non- receipts of imported goods and substitution of the same with kabadi scrap and availment of the wrong Cenvat Credit. - AT .....

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