https://www.taxtmi.com/caselaws?id=121772 The Tribunal upheld the decisions of the original authority and the Commissioner (Appeals) in not imposing a penalty on the appellant for clandestine removal of goods. Despite the partner's confession, the Tribunal emphasized the lack of corroborative evidence, such as shortages of finished goods or transport documents, to conclusively prove the offense. The duty had been paid, and without additional evidence supporting the partner's statements, the Tribunal found the imposition of a penalty unjustified. en-us Fri, 01 Jun 2007 00:00:00 +0530 Thu, 16 Nov 2017 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121772 The Tribunal upheld the decisions of the original authority and the Commissioner (Appeals) in not imposing a penalty on the appellant for clandestine removal of goods. Despite the partner's confession, the Tribunal emphasized the lack of corroborative evidence, such as shortages of finished goods or transport documents, to conclusively prove the offense. The duty had been paid, and without additional evidence supporting the partner's statements, the Tribunal found the imposition of a penalty unjustified. Case-Laws Central Excise Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121772