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2019 (8) TMI 1679 - AT - Central ExciseClandestine removal - MS ingot - MS Roll - MS Plate - corroborative evidences or not - HELD THAT:- The allegation in the show cause notice is based on inference and guess work which have no legs to stand. Neither any evidence nor any incriminating documents have been found in the course of investigation from these appellants. Further, there is categorical denial by these appellants of having any business transaction with the said Bhiwadi during the period under dispute. The allegation of Revenue are unsubstantiated and the show cause notice is presumptive, and held is not maintainable - Demand and penalty set aside - appeal allowed - decided in favor of appellant.
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