Demand order against Clandestine removal of Zafrani Zarda and Gutkha was set aside on basis of Lack of Evidence

Patidar Products Vs C.C.E. & S.T.-Bhavnagar (CESTAT Ahmedabad) Conclusion: Since there was failure on the part of revenue to collect any evidence in relation to either procurement of raw materials by the appellant or production of huge quantity of final goods alleged as removed clandestinely to sustain the charge of clandestine removal hence, the impugned demand was not sustainable for lack of evidences. Held: In the instant case, an intelligence was gathered by the DGCEI that M/s Patidar Products were engaged in evasion of Central Excise Duty by way of clandestine manufacture and removal ...