https://www.taxtmi.com/caselaws?id=114726 The Tribunal upheld the Commissioner (Appeals) decision to set aside duty and penalties confirmed against the respondents for clandestine removal of goods. The Commissioner (Appeals) preferred documentary evidence over confessional statements, finding no proof of clandestine activities. The Tribunal dismissed the Revenue's appeals, agreeing that the duty demand and penalties lacked substantiation. The decision rested on the credibility of the respondents' documentary evidence, refuting the alleged clandestine activities during the disputed period. en-us Wed, 14 Jul 2004 00:00:00 +0530 Sat, 19 May 2012 13:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114726 The Tribunal upheld the Commissioner (Appeals) decision to set aside duty and penalties confirmed against the respondents for clandestine removal of goods. The Commissioner (Appeals) preferred documentary evidence over confessional statements, finding no proof of clandestine activities. The Tribunal dismissed the Revenue's appeals, agreeing that the duty demand and penalties lacked substantiation. The decision rested on the credibility of the respondents' documentary evidence, refuting the alleged clandestine activities during the disputed period. Case-Laws Central Excise Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114726