Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1994)(54)LC248Tri(Delhi)
..... excess and clandestine removal have been established by the deptt. and pleads for confirmation of the demand and rejection of the appeal.6. we find, that the entire stock taking operation was conducted in the presence of authorised representatives of the appellants from 8th to 14th september, 1990 and each day's proceedings were differently recorded and the panchnamas were signed ..... supreme court held that contravention of rule 9(1) precedes the applicability of rule 9(2). in the case of jayshree textiles & industries and ors. v. cce the hon'ble calcutta high court found that there was no clandestine removal and deliberate evasion of duty as rt 12 returns had been duly assessed. in the case of associated cylinder industries ltd .....
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