https://www.taxtmi.com/caselaws?id=239608 The tribunal concluded that the department failed to prove the charges of clandestine removal due to insufficient evidence. The recovery of 'kachcha chits' was deemed inconclusive as physical verification of the entire stock was not conducted. The lack of investigation into buyers and failure to corroborate evidence led to the dismissal of the department's appeal. The tribunal emphasized the necessity of substantial evidence in proving criminal liabilities and upheld the order of the Commissioner (Appeals) based on the lack of independent evidence supporting the allegations. en-us Fri, 27 Sep 2013 00:00:00 +0530 Sat, 30 Aug 2014 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239608 The tribunal concluded that the department failed to prove the charges of clandestine removal due to insufficient evidence. The recovery of 'kachcha chits' was deemed inconclusive as physical verification of the entire stock was not conducted. The lack of investigation into buyers and failure to corroborate evidence led to the dismissal of the department's appeal. The tribunal emphasized the necessity of substantial evidence in proving criminal liabilities and upheld the order of the Commissioner (Appeals) based on the lack of independent evidence supporting the allegations. Case-Laws Central Excise Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239608