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2019 (6) TMI 869 - AT - Central ExciseClandestine removal - demand based on the loose sheets recovered from the appellant’s factory as well as on the basis of weighment records of the weighbridge belonging to the appellant - proper investigations not carried out - HELD THAT:- The Department has not conducted any investigation other than recovery of these loose sheets and weighment record, from any of the buyers, suppliers, transporters etc. - also no investigation has been conducted by the Department for the forward and backward linkages of clandestine activities alleged to have been committed by the appellant - appeal allowed - decided in favor of appellant.
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