https://www.taxtmi.com/caselaws?id=261540 The appeals were allowed as there was a lack of substantial evidence to uphold the allegations of clandestine activities and penalties imposed on the appellants. The court emphasized the importance of concrete evidence and highlighted that clandestine activities cannot be solely proven based on retracted confessional statements, citing legal precedents where demands based on confessions were dismissed due to lack of corroborative evidence. The defense raised concerns about procedural fairness and the reliability of the confessional statements, which were retracted allegedly under duress, leading to the lack of concrete evidence to support the allegations. en-us Tue, 30 Jun 2015 00:00:00 +0530 Tue, 14 Jul 2015 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261540 The appeals were allowed as there was a lack of substantial evidence to uphold the allegations of clandestine activities and penalties imposed on the appellants. The court emphasized the importance of concrete evidence and highlighted that clandestine activities cannot be solely proven based on retracted confessional statements, citing legal precedents where demands based on confessions were dismissed due to lack of corroborative evidence. The defense raised concerns about procedural fairness and the reliability of the confessional statements, which were retracted allegedly under duress, leading to the lack of concrete evidence to support the allegations. Case-Laws Central Excise Tue, 30 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261540