https://www.taxtmi.com/caselaws?id=1079 The Appellate Tribunal CESTAT, MUMBAI overturned the duty demand of Rs. 5,29,845 against the appellant for alleged clandestine removal of processed fabrics. The authorities relied on seized private records but lacked substantial corroboration. The appellant's argument that the records were for processing stages, not clandestine activities, was accepted. The Tribunal emphasized the necessity of corroborative evidence for duty demands in such cases. The impugned order was set aside, and the appeal was allowed in favor of the appellant, highlighting the importance of strong evidence in proving allegations of clandestine activities. en-us Thu, 11 Aug 2005 00:00:00 +0530 Mon, 14 Apr 2008 06:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1079 The Appellate Tribunal CESTAT, MUMBAI overturned the duty demand of Rs. 5,29,845 against the appellant for alleged clandestine removal of processed fabrics. The authorities relied on seized private records but lacked substantial corroboration. The appellant's argument that the records were for processing stages, not clandestine activities, was accepted. The Tribunal emphasized the necessity of corroborative evidence for duty demands in such cases. The impugned order was set aside, and the appeal was allowed in favor of the appellant, highlighting the importance of strong evidence in proving allegations of clandestine activities. Case-Laws Central Excise Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1079