HC dimisses revenue appeal as there was nothing to show that the amount of cash seized represented clandestine sale of excisable goods

Commissioner Of Central Excise (CCE) vs M/S Patran Pipes (P) Ltd. – There is concurrent finding of fact recorded by the Commissioner and the Tribunal that there was nothing to show that the amount of cash seized represented clandestine sale of excisable goods. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.E.A. No. 203 of 2010 (O&M) & other connected cases being CEA Nos.204, 207 and 208 of 2010 Date of decision: 21.2.2011 Commissioner of Central Excise.              —–Appellant. Vs. M/s Patran Pipes (P) Ltd.                 &#...