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of <h1>Department's Appeal Dismissed for Failure to Prove Clandestine Removal</h1> <h3>Commissioner Versus S.K. Sarawagi & Co. Pvt. Ltd.</h3> Commissioner Versus S.K. Sarawagi & Co. Pvt. Ltd. - 2018 (12) G.S.T.L. J28 (Chhattisgarh) The Chhattisgarh High Court upheld the finding that the Department failed to prove clandestine removal of sponge iron by the assessee. The appeal was dismissed as the evidence was not considered a question of law.
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