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2017 (11) TMI 15 - CESTAT NEW DELHIClandestine removal - parallel invoices, gate passes, challan etc - more than 80% of the clearances made by respondent are to Govt. agencies such as Markfed and MP Agro - Held that: - the impugned order is not sustainable inasmuch as it has not considered all the evidences in proper contexts. The adjudicating authority has also completely ignored the irregularity in non payment of duty on goods cleared on consignment basis to Govt. Marketing Agencies - the matter is required to be sent back to the adjudicating authority for deciding the matter afresh after proper appreciation of evidence - appeal allowed by way of remand.
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