Revenue appeal dismissed for discrepancies in figures between records and bank statements.

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal against the Commissioner (Appeals)'s order. Discrepancies in figures between final products/raw materials in records and bank statements do not necessarily indicate clandestine activities without corroborating evidence.

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The Appellate Tribunal CESTAT NEW DELHI rejected the appeal filed by the Revenue against the order of the Commissioner (Appeals). The issue was whether differences in figures of final product/raw-materials in registers and bank statements indicate clandestine removal, but without corroborative evidence, such differences do not prove clandestine manufacture and removal.

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