https://www.taxtmi.com/caselaws?id=117249 The Tribunal set aside the Commissioner's decision to impose penalties on the appellant company for alleged clandestine removal of tread rubber without duty payment. The Tribunal found the department's evidence lacking, noting discrepancies in witness statements and a lack of physical verification or seizure of goods. Emphasizing the need for a reasonable level of evidence, the Tribunal ruled in favor of the appellants, granting them the benefit of doubt due to insufficient proof of large-scale clandestine removal. As a result, the appeals were allowed, and the penalties were revoked. en-us Tue, 24 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117249 The Tribunal set aside the Commissioner's decision to impose penalties on the appellant company for alleged clandestine removal of tread rubber without duty payment. The Tribunal found the department's evidence lacking, noting discrepancies in witness statements and a lack of physical verification or seizure of goods. Emphasizing the need for a reasonable level of evidence, the Tribunal ruled in favor of the appellants, granting them the benefit of doubt due to insufficient proof of large-scale clandestine removal. As a result, the appeals were allowed, and the penalties were revoked. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117249