Private Records Alone Cannot Prove Clandestine Manufacture & Clearance: CESTAT Ahmedabad

Srini Link Vs Commissioner of CGST & Central Excise-Surat (CESTAT Ahmedabad) The appellant, M/s. Srini Link, a manufacturer of PVC insulated electrical cables, automobile cables, lead-free cables, power cords, tinned copper wire and other products falling under Chapters 85, 74 and 39 of the Central Excise Tariff Act, challenged the order confirming central excise duty, interest and penalties on allegations of clandestine manufacture and clearance of finished goods. The case originated from a search conducted by Central Excise officers on 10/11.01.2012, during which handwritten note pads, c...