Duty demand unsustainable as no evidence adduced for clandestine removal

Principal Commissioner of Central GST & C. Ex. Vs Filatex India Ltd. (Bombay High Court)

Held that duty demand unsustainable in absence of any evidence that job work charges paid by the company to the job workers flowed back to them and in absence of any evidence that that the Company is involved in clandestine removal of goods

Facts-

During the course of inquiry, it was observed that the respondent-company was engaged in clandestine

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