https://www.taxtmi.com/caselaws?id=108411 The Tribunal set aside the order confirming a demand of Rs. 4,09,505 with a penalty of Rs. 1,00,000 under Rule 173Q of the Central Excise Rules, 1944 against the appellants. The allegations of clandestine removal of goods without payment of duty were not conclusively proven due to lack of corroborative evidence. The Tribunal emphasized the necessity of tangible evidence and dismissed the case, highlighting the importance of concrete proof in establishing charges of clandestine removal. The lack of substantial evidence led to the appeal of the appellants being allowed. en-us Tue, 08 Jan 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108411 The Tribunal set aside the order confirming a demand of Rs. 4,09,505 with a penalty of Rs. 1,00,000 under Rule 173Q of the Central Excise Rules, 1944 against the appellants. The allegations of clandestine removal of goods without payment of duty were not conclusively proven due to lack of corroborative evidence. The Tribunal emphasized the necessity of tangible evidence and dismissed the case, highlighting the importance of concrete proof in establishing charges of clandestine removal. The lack of substantial evidence led to the appeal of the appellants being allowed. Case-Laws Central Excise Tue, 08 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108411