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2018 (4) TMI 895 - CESTAT NEW DELHIClandestine removal - MS ingots and rolled products - shortage of goods - Held that: - In the absence of any evidentiary material, it is to be held that such shortage which according to the appellant were only on eye estimation basis and did not reflect the correct position - Otherwise also in the absence of any evidence to reflect upon the clandestine clearance of the final product, the findings arrived at by the lower authorities cannot be upheld. Confiscation of raw material - redemption fine - Held that: - there is no provision of confiscation of the raw material which has not been entered in the records - the Redemption fine set aside. Appeal allowed in toto.
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