M/S Durga Trading Co., Sh. Raj Kumar ... vs Cce, Lucknow on 23 May, 2001
7. It is well settled, as even observed by the Tribunal in the case of Durga Trading Co. and Ors. v. CCE, Lucknow, supra, that the charge of clandestine removal of the goods against the assessee has to be proved by the Department by producing the cogent, convincing and tangible evidence. The duty demand on that charge cannot be based on assumptions and presumptions.