https://www.taxtmi.com/caselaws?id=120786 The Tribunal set aside the duty demand for clandestine removal and personal penalty imposed under section 11AC. The revenue's case lacked concrete evidence besides a register maintained by the driver. The Tribunal emphasized the need for independent corroboration to establish clandestine removal, noting the revenue's failure to verify the appellants' claims with customers or records of another unit. As the burden to prove clandestine removal rested with the revenue and insufficient evidence was presented, the impugned orders were overturned, ruling in favor of the appellants. en-us Wed, 24 Jan 2007 00:00:00 +0530 Tue, 24 Jul 2012 13:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120786 The Tribunal set aside the duty demand for clandestine removal and personal penalty imposed under section 11AC. The revenue's case lacked concrete evidence besides a register maintained by the driver. The Tribunal emphasized the need for independent corroboration to establish clandestine removal, noting the revenue's failure to verify the appellants' claims with customers or records of another unit. As the burden to prove clandestine removal rested with the revenue and insufficient evidence was presented, the impugned orders were overturned, ruling in favor of the appellants. Case-Laws Central Excise Wed, 24 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120786