https://www.taxtmi.com/caselaws?id=202572 The appeal was dismissed as the applicants failed to provide positive evidence supporting their allegations of clandestine removal. The burden of proof lies with the Department, and the applicants did not file affidavits immediately after the Tribunal's order to dispute facts or assert that specific points were raised. Without proper documentation, the applications were dismissed for lack of grounds, emphasizing the necessity of following legal procedures in establishing facts before the Tribunal. en-us Thu, 29 Jul 2010 00:00:00 +0530 Mon, 31 Jan 2011 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202572 The appeal was dismissed as the applicants failed to provide positive evidence supporting their allegations of clandestine removal. The burden of proof lies with the Department, and the applicants did not file affidavits immediately after the Tribunal's order to dispute facts or assert that specific points were raised. Without proper documentation, the applications were dismissed for lack of grounds, emphasizing the necessity of following legal procedures in establishing facts before the Tribunal. Case-Laws Central Excise Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202572