https://www.taxtmi.com/caselaws?id=122554 Allegations of clandestine removal of branded chewing tobacco were not sustained on private notebooks, diaries, transport material and oral statements alone, because the Tribunal found the evidence insufficiently correlated, several statements had been retracted, and the quantification method was unreliable. Duty was therefore upheld only to the extent of the admitted non-duty-paid clearances. Confiscation of the seized tobacco and vehicle was maintained, but the redemption fine and certain penalties were reduced as excessive in light of the reduced demand and the evidentiary weaknesses. en-us Thu, 29 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 15:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122554 Allegations of clandestine removal of branded chewing tobacco were not sustained on private notebooks, diaries, transport material and oral statements alone, because the Tribunal found the evidence insufficiently correlated, several statements had been retracted, and the quantification method was unreliable. Duty was therefore upheld only to the extent of the admitted non-duty-paid clearances. Confiscation of the seized tobacco and vehicle was maintained, but the redemption fine and certain penalties were reduced as excessive in light of the reduced demand and the evidentiary weaknesses. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122554