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2018 (1) TMI 1264

Head Note:
Clandestine removal - excesses of stock - Held that: - In the impugned order dated 5th August, 2016 it was held by the CESTAT that since in the proceedings initiated by the Revenue separately to establish clandestine clearance and demand of duty stood set aside already by the CESTAT, the seizure of the goods which lead to the SCN in the present case was also held to be not sustainable and set aside. The proceedings for imposition of personal penalties on the concerned persons and various traders was also set aside - appeal dismissed.


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