https://www.taxtmi.com/caselaws?id=124065 The Appellate Tribunal CESTAT, Ahmedabad, overturned the decision confirming duty and penalties on a manufacturer and Director for alleged clandestine removal of goods. The Tribunal found insufficient evidence linking shortages to clandestine activities, emphasizing the need for robust proof to uphold duty demands. The judgment stressed establishing a clear nexus between shortages and clandestine removal and granted relief to the appellant due to lack of concrete evidence supporting the allegations. en-us Fri, 03 Aug 2007 00:00:00 +0530 Tue, 25 Sep 2012 11:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124065 The Appellate Tribunal CESTAT, Ahmedabad, overturned the decision confirming duty and penalties on a manufacturer and Director for alleged clandestine removal of goods. The Tribunal found insufficient evidence linking shortages to clandestine activities, emphasizing the need for robust proof to uphold duty demands. The judgment stressed establishing a clear nexus between shortages and clandestine removal and granted relief to the appellant due to lack of concrete evidence supporting the allegations. Case-Laws Central Excise Fri, 03 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124065