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2003 (7) TMI 168 - CESTAT, KOLKATA
Extract:
.......nferences and not on any solid evidences. It is well-settled that charge of clandestine removal is a serious charge and is required to be proved by the Revenue beyond doubt on the basis of affirmative evidences. There is none in the present case, as discussed above. Accordingly, we do not find any merits in the Revenue s appeal and reject the same.