https://www.taxtmi.com/caselaws?id=249615 The Tribunal set aside the duty demand and penalties imposed on the respondents for alleged clandestine clearance of goods due to lack of proper evidence. The Commissioner (Appeals) upheld this decision, emphasizing the absence of independent evidence supporting the allegations. Mrs. Archana Wadhwa affirmed the Commissioner's decision, highlighting the importance of following Tribunal directions and thorough examination of evidence in duty-related matters. The Revenue's appeal was rejected, underscoring the significance of substantiating allegations in such cases. en-us Tue, 28 Jan 2014 00:00:00 +0530 Mon, 14 Jul 2014 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249615 The Tribunal set aside the duty demand and penalties imposed on the respondents for alleged clandestine clearance of goods due to lack of proper evidence. The Commissioner (Appeals) upheld this decision, emphasizing the absence of independent evidence supporting the allegations. Mrs. Archana Wadhwa affirmed the Commissioner's decision, highlighting the importance of following Tribunal directions and thorough examination of evidence in duty-related matters. The Revenue's appeal was rejected, underscoring the significance of substantiating allegations in such cases. Case-Laws Central Excise Tue, 28 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249615