https://www.taxtmi.com/caselaws?id=120072 The case involved allegations of clandestine removal and duty evasion of excisable commodities. The Commissioner (Appeals) dropped proceedings against the Respondents due to insufficient evidence supporting the claims. The Revenue's reliance on Railway Receipts was deemed insufficient without corroborative evidence linking them to duty evasion. The Tribunal upheld the decision, emphasizing the necessity of substantial evidence in such cases to impose penalties and duty liabilities. en-us Mon, 14 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 15:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120072 The case involved allegations of clandestine removal and duty evasion of excisable commodities. The Commissioner (Appeals) dropped proceedings against the Respondents due to insufficient evidence supporting the claims. The Revenue's reliance on Railway Receipts was deemed insufficient without corroborative evidence linking them to duty evasion. The Tribunal upheld the decision, emphasizing the necessity of substantial evidence in such cases to impose penalties and duty liabilities. Case-Laws Central Excise Mon, 14 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120072