No Evidence of Seized Documents or Goods: Department's Demand Unsupported in Alleged Clandestine Sale Case.

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....Clandestine Removal - No document in the form of receipts of any cash or kind on account of clandestine clearance and sale of goods has been seized from the parties. No evidences of removal of excisable goods or procurement of raw-materials and its consumption are on record - there is no evidence in corroboration to the presumption of the department, demand cannot be sustained.....