CCE, Chandigarh Versus M/s. Sudesh Enterprises - Central Excise - CESTAT NEW DELHI - Tri - Clandestine removal of goods No evidence raised - Held that - Following M/s Arch Phatmalabs Ltd., Vs CCE 2004 (12) TMI 188 - CESTAT, BANGALORE - demand is not sustainable in the absence of evidence regarding receipt of inputs or manufacture of goods and removal - The Revenue has not advanced any evidence on record to show that clearances were effected in each invoices which are infact replica of origin................................... Central Excise - Case Laws
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