Duty on clandestine clearance unsustainable in absence of tangible evidence establishing appellant as manufacturer

Pareshbhai Ramanbhai Amin Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that fact of clandestine manufacture and clearance thereof is established, however, since there is no clinching tangible evidence or any corroborative evidence to establish the appellant as a manufacturer, liability of duty, penalty cannot be fastened. Facts- On a specific intelligence that illicit manufacturing and clearance of Pan masala containing tobacco falling under tariff item 24039990, commonly known as “Gutkha”, attracting levy of Central Excise duty u/s. 3A of Cen...