Corroborative evidence enough for proving clandestine clearances

CA Urvashi Porwal Brief of the Case In the case of M/s.K.P. Pouches (P) Ltd. Vs. CCE, Delhi-I, it was held that in case of clandestine clearance of goods, wherein the Revenue has discharged the burden of corroborating, establishing clandestine clearance of dutiable items from the appellant’s unit and wherein the appellant is merely contesting the duty demand and penalty on the ground that the detailed further investigation regarding raw materials procurement, transport of such raw materials etc. has not been done by the Department, the Revenue is able to establish with different source  of ...