https://www.taxtmi.com/caselaws?id=125114 The Tribunal dismissed the revenue appeal in a case involving the confiscation of Gutkha consignment due to lack of evidence linking the goods to the respondent for clandestine clearance without duty payment. The decision to drop confiscation, duty recovery, and penalty imposition was upheld as there was no proof of booking by the respondent, with the Tribunal citing insufficient evidence and affirming the lower authorities' rulings. en-us Tue, 04 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 16:09:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125114 The Tribunal dismissed the revenue appeal in a case involving the confiscation of Gutkha consignment due to lack of evidence linking the goods to the respondent for clandestine clearance without duty payment. The decision to drop confiscation, duty recovery, and penalty imposition was upheld as there was no proof of booking by the respondent, with the Tribunal citing insufficient evidence and affirming the lower authorities' rulings. Case-Laws Central Excise Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125114