https://www.taxtmi.com/caselaws?id=109904 The judge allowed the stay application for waiver of duty, noting the appellants' strong prima facie case. Regarding the alleged clandestine removal of goods without duty payment, the judge found the presumption lacking legal basis due to insufficient evidence. Emphasizing the necessity of tangible evidence for such charges, the judge set aside the Commissioner (Appeals) order, allowing the appeal with any consequential relief. en-us Thu, 03 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109904 The judge allowed the stay application for waiver of duty, noting the appellants' strong prima facie case. Regarding the alleged clandestine removal of goods without duty payment, the judge found the presumption lacking legal basis due to insufficient evidence. Emphasizing the necessity of tangible evidence for such charges, the judge set aside the Commissioner (Appeals) order, allowing the appeal with any consequential relief. Case-Laws Central Excise Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109904