The Tribunal observed that there was no evidence on record to show that there was any attempt to remove those goods clandestinely without payment of duty.
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that goods kept in a factory are not liable for confiscation in the absence of evidence to show an attempt to remove clandestinely without payment. M/s. Parot Power Pvt. Ltd., the appellant engaged in the manufacture of ‘Electrostatic Precipitator’ (‘Tar…
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