Clandestine Removal & Undervaluation Demand Set Aside for Lack of Evidence: CESTAT Bangalore

Advertisement Hindustan Granites Vs Commissioner of Central Excise (CESTAT Bangalore) The appeal arose from an order confirming central excise duty, interest and penalty against the appellant for the period September 2004 to October 2006 on allegations of undervaluation and clandestine removal of marble and granite slabs. The matter had earlier been remanded by the Tribunal for de novo adjudication after directing consideration of the evidentiary value of documents under Section 38B of the Central Excise Act. In the fresh proceedings, the adjudicating authority again confirmed the demand, l...