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![Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order] Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ER-1-returns.jpg)
Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that the difference between the financial statement and...