https://www.taxtmi.com/caselaws?id=115899 The Tribunal overturned the impugned order, allowing the appeal due to insufficient evidence for clandestine removal allegations. The Revenue's reliance on private records without corroborative proof of raw material procurement, manufacturing, and sale was deemed inadequate. The Tribunal emphasized the necessity of concrete evidence, noting the absence of excess electricity usage and relevant personnel examination. en-us Fri, 28 Jan 2005 00:00:00 +0530 Wed, 15 May 2024 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115899 The Tribunal overturned the impugned order, allowing the appeal due to insufficient evidence for clandestine removal allegations. The Revenue's reliance on private records without corroborative proof of raw material procurement, manufacturing, and sale was deemed inadequate. The Tribunal emphasized the necessity of concrete evidence, noting the absence of excess electricity usage and relevant personnel examination. Case-Laws Central Excise Fri, 28 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115899