https://www.taxtmi.com/caselaws?id=116383 The Tribunal set aside the duty confirmation and penalty imposed on the appellants for alleged clandestine removal of Multilayer Polythene Film without duty payment. The Tribunal emphasized the necessity of concrete evidence, stating that unverified entries alone are insufficient to establish liability. The recovery of the invoice book did not conclusively prove the clandestine removal, as some invoices were canceled, and one showed duty payment. The minimal duty amount for short goods found in the factory had already been deposited by the appellants. Consequently, the appellants were granted relief as per the law. en-us Fri, 01 Jul 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116383 The Tribunal set aside the duty confirmation and penalty imposed on the appellants for alleged clandestine removal of Multilayer Polythene Film without duty payment. The Tribunal emphasized the necessity of concrete evidence, stating that unverified entries alone are insufficient to establish liability. The recovery of the invoice book did not conclusively prove the clandestine removal, as some invoices were canceled, and one showed duty payment. The minimal duty amount for short goods found in the factory had already been deposited by the appellants. Consequently, the appellants were granted relief as per the law. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116383