When the statements and records relied upon by the revenue are ...
Revenue Authorities Need Concrete Evidence Beyond Statements for Clandestine Removal Claims; Insufficient Records Not Enough.
February 17, 2015
Case Laws Central Excise AT
When the statements and records relied upon by the revenue are not considered to be sufficient ground for clandestine removal, in that case merely on the basis of statements authenticating the said records cannot be a ground to allege clandestine removal. - AT
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