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2011 (8) TMI 896 - HC - Central Excise
Clandestine removal - Whether the order of the Tribunal can be held as legal & proper where penalties imposed under Section [(sic) Rule] 25 of Central Excise Rule, 2002 & U/R 13 of the Cenvat Credit Rule, 2002 have been vacated - Tribunal has found that there is no material or evidence of any kind to support the findings, that there was clandestine removal, which did not tally with the physical stock - Appeal is dismissed