Clandestine removal cannot be proved on the basis of loose sheets and pocket dairy

DD Iron & Steel Pvt. Ltd. Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that charge of clandestine removal and duty demand thereon merely on the loose sheets and pocket dairy without any corroborative evidence cannot be sustained in the eye of law. Accordingly, appeal allowed. Facts- On 01-09-2012 the Officers of DGCEI conducted simultaneous search operations at their Factory-cum-Office premises and Residential premises of one Shri Surendra Prasad Gupta, Brother-in-law of Shri Musafir Jaiswal, and also at other premises. One Spiral Binding Pocket Diary w...