https://www.taxtmi.com/caselaws?id=123571 The Tribunal found that the show cause notice issued against the appellant was not time-barred and proceeded to assess the case on its merits. The Revenue's case relied heavily on a statement by the company's Director, but the appellant successfully challenged the lack of corroborative evidence. Discrepancies in the investigation and absence of physical evidence led the Tribunal to conclude that the Revenue's case lacked sufficient proof. Consequently, the Tribunal set aside the impugned order, allowing both appeals with consequential relief. The decision emphasized the importance of concrete evidence and thorough investigations in establishing allegations of clandestine activities. en-us Tue, 13 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123571 The Tribunal found that the show cause notice issued against the appellant was not time-barred and proceeded to assess the case on its merits. The Revenue's case relied heavily on a statement by the company's Director, but the appellant successfully challenged the lack of corroborative evidence. Discrepancies in the investigation and absence of physical evidence led the Tribunal to conclude that the Revenue's case lacked sufficient proof. Consequently, the Tribunal set aside the impugned order, allowing both appeals with consequential relief. The decision emphasized the importance of concrete evidence and thorough investigations in establishing allegations of clandestine activities. Case-Laws Central Excise Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123571