https://www.taxtmi.com/caselaws?id=108148 The Appellate Tribunal CEGAT, Mumbai, allowed the appeal in a case involving alleged duty evasion on biris. The Tribunal found that the evidence, primarily seized register entries, was insufficient to prove the appellant's involvement in biri manufacturing and clearance. Due to the lack of substantial evidence linking the appellant to the alleged activities, the impugned order was set aside, emphasizing the requirement for concrete proof in cases of duty evasion and clandestine operations. The Tribunal did not address the limitation contention, focusing solely on the insufficiency of evidence presented. en-us Mon, 20 Sep 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108148 The Appellate Tribunal CEGAT, Mumbai, allowed the appeal in a case involving alleged duty evasion on biris. The Tribunal found that the evidence, primarily seized register entries, was insufficient to prove the appellant's involvement in biri manufacturing and clearance. Due to the lack of substantial evidence linking the appellant to the alleged activities, the impugned order was set aside, emphasizing the requirement for concrete proof in cases of duty evasion and clandestine operations. The Tribunal did not address the limitation contention, focusing solely on the insufficiency of evidence presented. Case-Laws Central Excise Mon, 20 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108148