https://www.taxtmi.com/caselaws?id=124415 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, finding a lack of corroborative evidence to support the Revenue's allegations of clandestine removal of goods without duty payment. The Tribunal accepted the explanation provided by the respondents regarding the Central Excise invoices and non-clearance of goods due to quality issues. Mere confessional statements, particularly when retracted, were deemed insufficient to establish clandestine removal. The Tribunal found no error in the Commissioner's decision and dismissed the Revenue's appeal, confirming the duty amount not disputed by the assessee and upholding the penalty. en-us Wed, 23 Jul 2008 00:00:00 +0530 Sat, 29 Sep 2012 10:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124415 The Appellate Tribunal upheld the Commissioner (Appeals) decision in favor of the respondents, finding a lack of corroborative evidence to support the Revenue's allegations of clandestine removal of goods without duty payment. The Tribunal accepted the explanation provided by the respondents regarding the Central Excise invoices and non-clearance of goods due to quality issues. Mere confessional statements, particularly when retracted, were deemed insufficient to establish clandestine removal. The Tribunal found no error in the Commissioner's decision and dismissed the Revenue's appeal, confirming the duty amount not disputed by the assessee and upholding the penalty. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124415