https://www.taxtmi.com/caselaws?id=115794 The court dismissed the Revenue's appeal against the Commissioner (Appeals) decision in a case involving unaccounted goods found in outward gate passes for unwrought zinc. The Revenue failed to provide sufficient evidence to support their claim of clandestine removal, as reliance on private documents alone was deemed insufficient. The absence of statements from the gate pass author and recipients, coupled with a lack of further investigation, weakened the Revenue's case. Consequently, the original duty demand and penalty imposition were set aside, with the judge upholding the Commissioner (Appeals) decision. en-us Wed, 24 Nov 2004 00:00:00 +0530 Mon, 04 Jun 2012 11:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115794 The court dismissed the Revenue's appeal against the Commissioner (Appeals) decision in a case involving unaccounted goods found in outward gate passes for unwrought zinc. The Revenue failed to provide sufficient evidence to support their claim of clandestine removal, as reliance on private documents alone was deemed insufficient. The absence of statements from the gate pass author and recipients, coupled with a lack of further investigation, weakened the Revenue's case. Consequently, the original duty demand and penalty imposition were set aside, with the judge upholding the Commissioner (Appeals) decision. Case-Laws Central Excise Wed, 24 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115794