https://www.taxtmi.com/caselaws?id=807 The Tribunal set aside the impugned order, granting relief to the appellants accused of clandestine manufacture and removal of aerated waters. The decision emphasized the Revenue's burden to provide tangible evidence beyond theoretical calculations to establish clandestine activities. Legal precedents were relied upon to differentiate cases based on evidence availability, with the present case lacking concrete evidence. The comparison with a similar case highlighted the importance of considering operational challenges in determining duty liabilities, leading to the conclusion that the allegations were based on insufficient evidence and unwarranted assumptions. en-us Fri, 28 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=807 The Tribunal set aside the impugned order, granting relief to the appellants accused of clandestine manufacture and removal of aerated waters. The decision emphasized the Revenue's burden to provide tangible evidence beyond theoretical calculations to establish clandestine activities. Legal precedents were relied upon to differentiate cases based on evidence availability, with the present case lacking concrete evidence. The comparison with a similar case highlighted the importance of considering operational challenges in determining duty liabilities, leading to the conclusion that the allegations were based on insufficient evidence and unwarranted assumptions. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=807