Duty demand unsustainable as no evidence adduced for clandestine removal

Principal Commissioner of Central GST & C. Ex. Vs Filatex India Ltd. (Bombay High Court) Held that duty demand unsustainable in absence of any evidence that job work charges paid by the company to the job workers flowed back to them and in absence of any evidence that that the Company is involved in clandestine removal of goods Facts- During the course of inquiry, it was observed that the respondent-company was engaged in clandestine removal of goods without payment of central excise duty. During the period 1st April, 2004 to 6th July 2004, Respondent-Company had cleared 1687585.511 kilogr...