2018 (3) TMI 1376

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....G.R. Singh, D.R. ORDER PER: S.K. MOHANTY These appeals are directed against the impugned order dated 14.06.2016 passed by the Commissioner of Customs and Central Excise (Appeals), Jaipur. In these cases, the Department has confirmed Central Excise duty demand of Rs. 20,07,084/- on the ground that during the period 2003-04, the appellant had shown the value of clearances of the finished goods....

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....clandestine removal of goods cannot be sustained, without any supporting evidences. Thus, he submits that if the matter is remanded back to the original authority, the appellant will produce adequate documents/ records to demonstrate that the goods were not clandestinely removed from the factory. 3. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the im....