Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence

Elora Tobacco Company Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Delhi) Held that the allegation of clandestine production and removal has to be established against any person by independent and tangible evidence. No demand exists in absence of such evidence. Facts- The main appellant is M/s. Elora Tobacco Company Ltd. (ETCL) are engaged in the manufacture of cigarettes at the factory situated at Industrial Area, Sanwer Road. They are registered with the Central Excise Department and cigarettes are excisable to the duty of Central Excise. During search it appeared to the Revenue...