https://www.taxtmi.com/caselaws?id=235593 The Appellate Tribunal CESTAT NEW DELHI, through Ms. Archana Wadhwa, dismissed the Revenue's appeal against the Commissioner (Appeals) order due to insufficient evidence, lack of corroboration, and denial of cross-examination rights to the respondent. The Commissioner stressed the necessity of tangible evidence and proper corroboration to prove allegations of clandestine removal, stating that mere recovered slips and statements were inadequate. The decision underscored the requirement for a reasonable basis to hold a party accountable for duty payment in cases of alleged clandestine removal. en-us Thu, 13 Jun 2013 00:00:00 +0530 Thu, 02 Jan 2014 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235593 The Appellate Tribunal CESTAT NEW DELHI, through Ms. Archana Wadhwa, dismissed the Revenue's appeal against the Commissioner (Appeals) order due to insufficient evidence, lack of corroboration, and denial of cross-examination rights to the respondent. The Commissioner stressed the necessity of tangible evidence and proper corroboration to prove allegations of clandestine removal, stating that mere recovered slips and statements were inadequate. The decision underscored the requirement for a reasonable basis to hold a party accountable for duty payment in cases of alleged clandestine removal. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235593