https://www.taxtmi.com/caselaws?id=111324 The Tribunal upheld the order-in-appeal that set aside duty demand and penalty for alleged clandestine removal of goods without duty payment. The Tribunal found that the Revenue's case lacked substantial evidence to prove the charge of clandestine removal, as no independent verification was conducted, and key aspects were not adequately investigated. The Commissioner (Appeals) rightly concluded that the allegations were based on assumptions and presumptions without concrete proof, leading to the dismissal of the Revenue's appeal. en-us Thu, 18 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 10:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111324 The Tribunal upheld the order-in-appeal that set aside duty demand and penalty for alleged clandestine removal of goods without duty payment. The Tribunal found that the Revenue's case lacked substantial evidence to prove the charge of clandestine removal, as no independent verification was conducted, and key aspects were not adequately investigated. The Commissioner (Appeals) rightly concluded that the allegations were based on assumptions and presumptions without concrete proof, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 18 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111324