Demand of Duty on Clandestine Removal not sustainable in the absence of Corroborative Evidence: CESTAT [Read Order]

Demand of duty - clandestine removal - corroborative evidence - CESTAT - taxscan

While considering a bunch of appeals, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench held that the demand of duty on clandestine removal was not sustainable in the absence of corroborative evidence. The main appellant, M/s. Elora Tobacco Company Ltd. (ETCL) engaged in the manufacture of cigarettes at the factory situated at…

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