Although clandestine removal is a finding of facts yet it can be challenged before Apex Court if it

Excise & Customs : Where assessee's employees had explained that there can be difference of 5 per cent (more or less) in manufacture, but, department had raised demand wrongly treating said explanation as 'admission of clandestine removal' and Tribunal/High Court had confirmed same, said demand based on perverse findings can be challenged before Supreme Court