Charges of clandestine removal and undervaluation based on assumptions and presumptions unsustainable: Delhi HC

Commissioner of Central Excise Vs Kuber Tobacco Products Pvt. Ltd. & Anr. (Delhi High Court) Delhi High Court held that charges relating to clandestine removal and undervaluation of goods cannot be sustained merely on the basis of assumptions and presumptions. Accordingly, addition rightly deleted. Facts- M/s. Kuber Tobacco Products (P) Ltd. (KTPL) were engaged in the manufacture of Gutkha/Pan Masala bearing the brand name “Kuber Moolchand etc.”. M/s. Kuber International (India) Ltd. [KTIL] were engaged in the manufacture of chewing tobacco and Khaini. Pursuant to the information recei...