Charge of clandestine removal cannot be imputed without independent investigation

Shree Shyam Pipes Pvt. Ltd Vs Commissioner of Central Excise (CESTAT Allahabad)

CESTAT Allahabad held that charge of clandestine removal cannot be imputed in absence of any evidence or in absence of an independent investigation. Accordingly, demand unjustified.

Facts- Appellant is manufacturer of copper tubes and installation kits falling in Chapters 74 & 84 of the First Schedule to Central Excise Tariff Act, 1985. During the visit by the officers of Central Excise to

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