Excise duty cannot be demanded for clandestine removal based on third party evidence

Shyam Ingot & Castings Pvt. Ltd Vs Commissioner of Customs (CESTAT Delhi)

The CESTAT, New Delhi in the matter of M/s Shri Shyam Ingot & Castings Pvt. Ltd. v. Commissioner of Customs & Central Excise [Excise Appeal No. 52550 of 2019-SM dated August 08, 2022] held that there shall be consonance between the allegation levelled by the Revenue and the records presented against the taxpayer. Further held that the allegation cannot be

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