No duty leviable in absence of corroborative evidence on allegation of Clandestine manufacture and removal of Finished Goods

Maa Foundry Private Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Conclusion:  Duty could not be demanded on the ground that there was absence of corroborative evidence on allegation of clandestine manufacture and removal of finished goods as ,the allegation of clandestine manufacture and removal of finished goods by the Appellant made in the Show Cause Notice, was merely on assumption and presumption, without sufficient material evidence corroborating the said allegations.

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