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2017 (5) TMI 231 - AT - Central ExciseClandestine manufacture and removal - laminated pouch - Held that: - the Cross Examination of Shri Bhupesh Bansal clearly indicate that there is no sufficient grounds for confirmation of demand of ₹ 9,18,613/- against M/s Kashi Laminators Pvt. Ltd. - Revenue also did not establish as to how the raw materials were procured for manufacture of goods in question which were alleged to have been cleared clandestinely, Original Authority could not establish the unaccounted manufacture and clandestinely clearance of laminated pouch. Therefore, we hold that the confirmation of demand of ₹ 9,18,613/- is not sustainable - appeal rejected - decided against Revenue.
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