High Court overturns CESTAT decision, stresses need for specific findings on duty evasion

The High Court of Bombay admitted the appeal and set aside the CESTAT's decision, emphasizing the necessity of specific findings on clandestine removal and intent to evade duty in cases related to duty evasion.

---

---

The High Court of Bombay admitted the appeal based on amended questions of law regarding the CESTAT's decision on the order-in-original related to clandestine removal and duty evasion. The CESTAT upheld the Commissioner (Appeals) decision that lacked findings on clandestine removal and intention to evade duty.

---