https://www.taxtmi.com/caselaws?id=92899 The appeal was allowed in a case involving allegations of illicit clearances of processed fabrics without duty payment. The appellant successfully challenged the lower authority's decision, which imposed a penalty and confiscation of fabrics. The Commissioner found insufficient evidence to support the claims of clandestine removal and duty evasion, emphasizing the importance of clear proof in excise matters. The appellant's arguments regarding past clearances and lack of connection with other entities were considered, leading to the decision to set aside the lower authority's order. en-us Tue, 06 Oct 1998 00:00:00 +0530 Sat, 05 Nov 2011 18:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92899 The appeal was allowed in a case involving allegations of illicit clearances of processed fabrics without duty payment. The appellant successfully challenged the lower authority's decision, which imposed a penalty and confiscation of fabrics. The Commissioner found insufficient evidence to support the claims of clandestine removal and duty evasion, emphasizing the importance of clear proof in excise matters. The appellant's arguments regarding past clearances and lack of connection with other entities were considered, leading to the decision to set aside the lower authority's order. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92899