Private records recovered during investigation cannot prove charge of clandestine removal of goods

Bhardwaj Steels Private Limited Vs Principal Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that the charge of clandestine removal of goods cannot be proved on the basis of private records recovered during the course of investigation in the absence of any corroborative evidence in support. Accordingly, order set aside and appeal is allowed. Facts- The appellants are engaged in the business of manufacturer of M. S.Rod and other related products falling under Chapter 72 of the Central Excise Tariff Act, 1985. Post search operations, demand-cum-show cause notice w...