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Commissioner Of Central Excise vs Kuber Tobacco Products Pvt Ltd & Anr on 30 October, 2023
Shimac Organics vs Ce & Cgst Noida on 2 May, 2025
Hon'ble Delhi High Court also recently laid down the same
principle of law in Commissioner of Central Excise vs. Kuber
Tobacco Products Pvt. Ltd. (2024) 18 Centax 417 (Del), as
under:-
Ornate Labs Pvt Ltd vs Patna on 24 February, 2026
3.4. The appellant also raised the ground that it is a
settled principle that the allegation of clandestine
removal is a serious one and the same has to be
brought on record by the Department, which has not
at all been done in the present case; in support of this
view, the appellant relies on the decision of the
Hon'ble Delhi High Court in the case of Commissioner
of Central Excise v. Kuber Tobacco Products Pvt. Ltd.
[(2024) 18 Centax 417 (Del.)] dated 11.03.2024.
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