2017 (2) TMI 474

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..... mises and that finding of fact recorded concurrently having not been shown to be perverse or contrary to record - appeal dismissed - decided against Revenue. - Central Excise Appeal No. 14 of 2013 - - - Dated:- 31-1-2017 - Hon'ble Sudhir Agarwal And Hon'ble Anant Kumar, JJ. For the Appellant : Rajesh Singh Chauhan For the Respondent : Aprajita Bansal ORDER 1. Heard Sr .....

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..... a pits during the period of dispute as clandestine removal in as much as the said storage was done in contravention of Central Board of Excise and Customs Circular No. 35/88 dated 01.08.1988 without payment of Central Excise duty on the date of storage in terms of said Circular which was enforceable by the Department. (ii) Whether the Customs, Excise Service Tax Appellate Tribunal is justif .....

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