Court Sets Aside Rs. 1.85 Crore Demand Due to Lack of Evidence in Clandestine Excisable Goods Case.

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....Clandestine removal – Any suspicion whosoever cannot take the place of evidence regarding clandestine removal of excisable goods. Moreover, after having positive evidences, quantification of duty on clandestinely removed goods also becomes essential. - Demand of an amount of Rs. 1,85,10,861/- set aside - AT....