Clandestine Removal of Goods – Absence of corroborative evidence – CESTAT deletes penalty

Dipal Narendrabhai Shah Vs C.C.E. & S.T.-Bhavnagar (CESTAT Ahmedabad)

These appeals are directed against the Order-In-Appeal whereby the Commissioner (Appeals) upheld the penalty imposed by the original authority under Rule 26 (1) of Central Excise Rules, 2002.

The brief facts of the case are that all the appellants in the present appeals were allegedly involved in case of alleged clandestine removal made by M/s Pure Enterprises Pvt. Ltd. The allegation of clandestine removal was mainl

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