M/S. Raipur Forging Pvt. Ltd vs Cce, Raipur on 4 July, 2014
as also
Tribunal's decision in the case of Raipur Forging Pvt. Ltd.
Vs. CCE, Raipur-I - 2016 (335) ELT 297 (Tri.-Del.
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1 - 4 of 4 (0.29 seconds)C.C.E. & S.T.-Raipur vs P.D. Industries Pvt. Ltd on 29 September, 2015
), CCE &
ST, Raipur Vs. P.D. Industries Pvt. Ltd. - 2016 (340) ELT
249 (Tri.-Del.)
C.C.E.&S.T., Ludhiana vs M/S. Anand Founders And Engineers on 7 February, 2014
and CCE & ST, Ludhiana Vs. Anand Founders
& Engineers - 2016 (331) ELT 340 (P&H). It stand held in all
these judgements that the findings of clandestine removal cannot
be upheld based upon the third party documents, unless there is
clinching evidence of clandestine manufacture and removal of the
goods."
Commissioner Customs Central Excise ... vs M/S P. D. Industries Pvt. Ltd. on 23 July, 2018
It is well settled law that there has to be some concrete
evidence which would show clandestine manufacture of goods, as
was reiterated by Tribunal, Delhi in the case of Commissioner of
Central Excise & Service Tax, Raipur vs. P.D. Industries Pvt.
Ltd. reported as 2016 (340) ELT 249 (Tri.-Del. ).
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