Court :
CESTAT, Delhi
Brief :
The Hon’ble CESTAT, Delhi has relied upon the plethora of judgments and held that merely on the basis of papers/records seized allegedly containing the production & dispatch or statement of any employee/director of the Appellant accepting the facts would not suffice to conclude that the Appellant has removed the goods without payment of duty, in absence of any corroborative evidence. Hence, the demand and penalty against the Appellant and the Director is not sustainable.
Citation :
Sun Ultra Technologies Pvt. Ltd., Shri Sunil Gandhi, MD, Shri Girish Mathur, Prop Vs. Commissioner of Central Excise, Indore
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