https://www.taxtmi.com/caselaws?id=115595 The Tribunal upheld the decision of the Commissioner (Appeals) to drop duty demand and penalties against the appellants due to lack of tangible evidence supporting allegations of clandestine removal of goods without payment of duty. The judgment emphasized the significance of concrete proof in excise cases and the necessity of identifying buyers or incriminating documents to substantiate such claims. The dismissal of the Revenue's appeals underscored the requirement for substantial evidence to establish duty liabilities and penalties in excise matters. en-us Tue, 09 Aug 2005 00:00:00 +0530 Thu, 31 May 2012 13:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115595 The Tribunal upheld the decision of the Commissioner (Appeals) to drop duty demand and penalties against the appellants due to lack of tangible evidence supporting allegations of clandestine removal of goods without payment of duty. The judgment emphasized the significance of concrete proof in excise cases and the necessity of identifying buyers or incriminating documents to substantiate such claims. The dismissal of the Revenue's appeals underscored the requirement for substantial evidence to establish duty liabilities and penalties in excise matters. Case-Laws Central Excise Tue, 09 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115595