Clandestine removal cannot be upheld merely based upon third party documents

Sanjay Goel Vs Commissioner of Central Goods and Service Tax (CESTAT Delhi)

CESTAT Delhi sets aside demand based on third-party evidence. Adjudicating Authority warned on compliance. Read the full judgment details.

Apparently and admittedly, no search was conducted in premises of any of the present appellants. No physical verification of the stock of present appellants was conducted. Both the show cause notices, the initial order-in-original and the impugned

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