https://www.taxtmi.com/caselaws?id=251682 The Tribunal upheld the Commissioner's decision in favor of the assessee, emphasizing the requirement for concrete evidence to establish clandestine removal. It was noted that reliance on commercial invoices alone was insufficient to prove allegations of clandestine clearances, citing a precedent where mere issuance of commercial invoices was deemed inadequate. The Tribunal rejected the Revenue's appeals, affirming the Commissioner (Appeals) decision due to the lack of substantial evidence supporting the claims of clandestine clearances. en-us Mon, 09 Dec 2013 00:00:00 +0530 Wed, 24 Sep 2014 10:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251682 The Tribunal upheld the Commissioner's decision in favor of the assessee, emphasizing the requirement for concrete evidence to establish clandestine removal. It was noted that reliance on commercial invoices alone was insufficient to prove allegations of clandestine clearances, citing a precedent where mere issuance of commercial invoices was deemed inadequate. The Tribunal rejected the Revenue's appeals, affirming the Commissioner (Appeals) decision due to the lack of substantial evidence supporting the claims of clandestine clearances. Case-Laws Central Excise Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251682