Charge of Clandestine manufacture & removal without corroborate evidence unsustainable

Raj Kumar Gupta Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that charge of clandestine removal of goods without sufficient, cogent and tangible evidence is unsustainable. In the present case, the Revenue has not brought in any evidence to corroborate the allegation that the Appellant were the actual manufacturers of the cigarettes. Accordingly, demand unsustainable. Facts- The Appellant states that ATPL is registered under the Central Excise having its place of business at Sahadra and is engaged in the business of manufacturing cigarettes of different bran...