Clandestine removal - Merely on the ground that appellant has ...
Allegations of Clandestine Goods Removal Unfounded Without Evidence Beyond Unpaid Invoices and Sales Figures, Court Rules.
October 15, 2018
Case Laws Central Excise AT
Clandestine removal - Merely on the ground that appellant has issued certain invoices on which no duty has been paid and sales figure from the bank cannot be the reason to allege clandestine removal of goods in the absence of the other related evidences, such as, electricity consumption, procurement of raw material, how the goods have been cleared etc.
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