Allegation of Clandestine Removal without evidence or proof: CESTAT quashes ₹3.17 L Excise Duty Demand

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed an excise duty demand of ₹3.17 lakh against a company accused of clandestine removal of goods. The tribunal found no substantial evidence or proof to support the allegations. The authorities had claimed that the company was involved in removing goods without payment of duty, but the tribunal noted the absence of concrete evidence and corroborative proof. The decision highlights the importance of substantial and reliable evidence in such cases and provides relief to the accused company from the excise duty demand.