https://www.taxtmi.com/caselaws?id=114489 The Appellate Tribunal CESTAT, New Delhi upheld the impugned order that reversed duty demand and penalties against the respondents. The Tribunal found that the Revenue failed to provide concrete evidence to support the charge of clandestine removal of goods without duty payment. Confessional statements and recovered invoices were deemed insufficient, as no shortage or excess of goods was found during inspection. The Tribunal concluded that the Commissioner (Appeals) correctly determined that the charge was not proven, resulting in the dismissal of the Revenue's appeal. en-us Thu, 02 Sep 2004 00:00:00 +0530 Wed, 16 May 2012 11:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114489 The Appellate Tribunal CESTAT, New Delhi upheld the impugned order that reversed duty demand and penalties against the respondents. The Tribunal found that the Revenue failed to provide concrete evidence to support the charge of clandestine removal of goods without duty payment. Confessional statements and recovered invoices were deemed insufficient, as no shortage or excess of goods was found during inspection. The Tribunal concluded that the Commissioner (Appeals) correctly determined that the charge was not proven, resulting in the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114489