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2018 (3) TMI 617 - AT - Central ExciseClandestine removal - demand on the sole ground of comparison of entries made in ER-1 return with the entries made in balance sheet, without there being any other evidence on record - Held that: - the clandestine removal allegations cannot be upheld on comparison of figures appearing in balance sheet and ER-1 returns inasmuch as in the present appeal such comparison is the only reason for upholding the charges of clandestine removal, I find no valid ground for upholding the impugned order - appeal allowed - decided in favor of appellant.
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