2020 (3) TMI 199

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..... the officers. There is no corroborative evidence showing any clandestine manufacture and removal of the goods. The legal position is settled laying down that clandestine removal allegations cannot be upheld only on the ground of shortages detected by the visiting officers, in the absence of any other evidence. Inasmuch as in the present case, there is no other evidence to substantiate the char .....

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..... ated after following the adjudication process. On appeal, the Tribunal set aside the said confiscation vide Order No. 53627/2016 dated 16 September, 2016. The present appeal relates to confirmation of demand of duty of ₹ 3,12,944,/- in respect of short found goods. 2. After going through the impugned order and after hearing both the sides, I find that the entire case of the Revenue is bas .....

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