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, spring Leaves and Agriculture implements. Officers of Central Excise visited the premises of the appellants and conducted investigations. A show cause notice dated 28.02.2015,...