https://www.taxtmi.com/caselaws?id=246594 The Revenue's appeals against the Commissioner (Appeals) order confirming demand and imposing penalties on M/s. Ashok & Co. Pan Bahar Ltd., its Director, and Grand Panyan Traders were dismissed. The case involved the recovery of goods valued at Rs. 17,28,200, with conflicting statements and lack of concrete evidence of duty evasion. The appellate authority found the Director's statements exculpatory and the lack of incriminating evidence from the buyer. Allegations of clandestine removal require solid proof, and without it, the demand confirmation and penalty imposition were deemed unjustified. The judgment emphasized the importance of evidence in excise duty cases and upheld the Commissioner's decision. en-us Thu, 06 Sep 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246594 The Revenue's appeals against the Commissioner (Appeals) order confirming demand and imposing penalties on M/s. Ashok & Co. Pan Bahar Ltd., its Director, and Grand Panyan Traders were dismissed. The case involved the recovery of goods valued at Rs. 17,28,200, with conflicting statements and lack of concrete evidence of duty evasion. The appellate authority found the Director's statements exculpatory and the lack of incriminating evidence from the buyer. Allegations of clandestine removal require solid proof, and without it, the demand confirmation and penalty imposition were deemed unjustified. The judgment emphasized the importance of evidence in excise duty cases and upheld the Commissioner's decision. Case-Laws Central Excise Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246594