Charges of clandestine removal needs to be substantiated by evidence

Raghuveer Rolling Mills Vs Commissioner of Central Excise (CESTAT Allahabad)

CESTAT Allahabad held that clandestine removal is a serious charge and requires to be substantiated by evidence. Here, as department has not adduced any additional evidence to substantiate the allegation of clandestine removal not sustained.

Facts-

M/s Raghuveer Rolling Mills Pvt. Ltd. the appellants are engaged in the manufacture of Iron Flats,

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