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of <h1>Appeals Dismissed Due to Lack of Legal Questions. Tribunal Finds No Evidence for Department's Allegations.</h1> <h3>Commissioner Versus Rochees Impex Pvt. Ltd.</h3> The Supreme Court dismissed the appeals as no substantial question of law arose. The Tribunal found no clandestine removal of goods and lack of evidence ... Duty demand - Clandestine removal of goods - 100 % EOU - DTA clearances - Supreme Court after pursuing the order of Tribunal [2004 (9) TMI 437 - CESTAT, NEW DELHI], dismissed the appeal holding that no substantial question of law arose which needs determination by this Court. Tribunal in the impugned order held that there was no clandestine removal of the goods in question and also that the Department could not produce any evidence to substantiate its allegation that the inputs which were imported had been purchased for the Indian market and not used by the respondent for its own. The Supreme Court dismissed the appeals as no substantial question of law arose. The Tribunal found no clandestine removal of goods and lack of evidence to support the Department's allegations.
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