https://www.taxtmi.com/caselaws?id=247679 The HC upheld the Tribunal's decision rejecting the demand of Rs. 1.85 Crores for clandestine removal of excisable goods due to lack of positive evidence. The court agreed that confessional statements, which were promptly retracted, could not form the sole basis for tax evasion claims. Absence of corroborative material such as excessive raw material purchase, finished goods shortage, or unusual power consumption led to the conclusion that the Revenue failed to establish evasion. The Tribunal's partial sustenance of levy where substantiating evidence existed was affirmed. No substantial question of law arose, and the decision was rendered against the Revenue. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 31 Jul 2025 16:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247679 The HC upheld the Tribunal's decision rejecting the demand of Rs. 1.85 Crores for clandestine removal of excisable goods due to lack of positive evidence. The court agreed that confessional statements, which were promptly retracted, could not form the sole basis for tax evasion claims. Absence of corroborative material such as excessive raw material purchase, finished goods shortage, or unusual power consumption led to the conclusion that the Revenue failed to establish evasion. The Tribunal's partial sustenance of levy where substantiating evidence existed was affirmed. No substantial question of law arose, and the decision was rendered against the Revenue. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247679