High Court Upholds CESTAT Decision on Penalty for Clandestine Goods Removal

The High Court of Chhattisgarh upheld CESTAT's decision on penalty for alleged clandestine removal of goods, distinguishing between penalties for removal and non-maintenance of accounts. The Revenue bears the burden of proving clandestine movement. The Revenue's appeal was dismissed.

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The High Court of Chhattisgarh upheld the decision of CESTAT regarding the levy of penalty on alleged clandestine removal of goods. The Tribunal maintained the distinction between penalties for clandestine removal and non-maintenance of accounts. The onus of proof for clandestine movement lies with the Revenue. The appeal by the Revenue was dismissed.

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