Revenue Must Prove Clandestine Cigarette Removal with Strong, Tangible Evidence and Identify Buyers to Confirm Demand.

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....Clandestine removal - cigarettes - The onus to establish such clandestine activities, resulting in confirmation of demand is placed heavily on the Revenue and is required to be discharged by production of sufficient, cogent and tangible evidences. The said allegation has to be proved by bringing on record evidences procurement of all the raw materials clandestinely in proportionate quantity and it must be proved to whom the goods have been sold. - AT....