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2008 (6) TMI 197 - AT - Central Excise
Removal of manufactured goods clandestinely - consumption cannot be the only factor or basis for determining the duty liability - clandestine manufacture and removal of excisable goods is to be proved by tangible, direct, affirmative and incontrovertible evidences which was not done - The law is well settled that in every case of alleged clandestine removal, the onus is on the Revenue to prove what it alleges with positive and concrete evidence - In the absence of any positive evidence brought by the Revenue to discharge its onus, the demand is not sustainable.