Karnataka HC Dismisses Revenue Appeal for Lack of Evidence on Goods Removal

The Karnataka HC dismissed the revenue's appeal against a Tribunal decision for lack of evidence on clandestine removal of goods, citing Section 35L of the Act. The Court allowed the revenue to appeal to the SC.

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The Karnataka High Court rejected the revenue's appeal challenging a Tribunal order due to lack of corroborative evidence for clandestine removal of goods. The Court stated that the issue falls under Section 35L of the Act and reserved the right for the revenue to appeal to the Apex Court.

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