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2018 (3) TMI 752 - CESTAT MUMBAIClandestine removal - shortage of goods - Department’s claimed that documents have been submitted to show that the goods had been cleared clandestinely, is blank statement as no evidence has been adduced - Held that: - all the submissions made by both appellants are afterthoughts as the same does not rebut charges of clandestine removal which is based on the documentary evidence - The concern person Shri. Jayesh Jain Director of the M/s. Sarvodaya also admitted the allegation made in the show cause notice. Merely denial of the statements at the time of filing reply is not sufficient to discard the statements - appeal dismissed - decided against appellant.
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