Duty demand alleging clandestine removal not supported with sufficient evidence is unsustainable

Encop Wires Private Limited Vs Commissioner of Central Tax (CESTAT Bangalore) CESTAT Bangalore held that allegation of the department that the quantity of goods as shown in the purchase invoices were brought into the factory, processed, converted into finished goods and removed clandestinely without payment of duty are not supported with sufficient evidence are liable to be set aside. Facts- The appellants are engaged in the manufacture of copper wire and super enamelled copper wire falling under Chapters 74 and 85 of the CETA, 1985. They avail CENVAT credit on the inputs, input services and ...