Court Dismisses Duty Demand: No Evidence of Unauthorized Removal Based on Sales Discrepancies in ER-I Returns.

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....Clandestine removal - there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any credible evidence on record to prove any surreptitious removal of the finished products - Demand of duty is not sustainable.....