https://www.taxtmi.com/caselaws?id=166340 The High Court reviewed whether the Tribunal erred in assessing the revenue's case as relying on surmises and conjectures despite substantial evidence. It examined the need for strict proof of clandestine goods removal by an SSI unit and the Tribunal's dismissal of corroborative evidence linking the respondent to such activities. The High Court evaluated the sufficiency of evidence, including statements, documents, and expert opinions, to determine if the Tribunal's decisions constituted significant legal errors. Ultimately, the High Court's decision focused on the adequacy of evidence and the Tribunal's reasoning in assessing the case. en-us Mon, 30 Jul 2012 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166340 The High Court reviewed whether the Tribunal erred in assessing the revenue's case as relying on surmises and conjectures despite substantial evidence. It examined the need for strict proof of clandestine goods removal by an SSI unit and the Tribunal's dismissal of corroborative evidence linking the respondent to such activities. The High Court evaluated the sufficiency of evidence, including statements, documents, and expert opinions, to determine if the Tribunal's decisions constituted significant legal errors. Ultimately, the High Court's decision focused on the adequacy of evidence and the Tribunal's reasoning in assessing the case. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166340