https://www.taxtmi.com/caselaws?id=268660 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeals. It concluded that the evidence presented, primarily the chit and the retracted statements, was insufficient to establish clandestine removal of goods. The Tribunal emphasized the need for corroborative evidence and proper investigation, which were lacking in this case. Consequently, the demand for duty and penalties was not justified, and the appeals were dismissed. en-us Fri, 09 Oct 2015 00:00:00 +0530 Mon, 30 Nov 2015 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268660 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeals. It concluded that the evidence presented, primarily the chit and the retracted statements, was insufficient to establish clandestine removal of goods. The Tribunal emphasized the need for corroborative evidence and proper investigation, which were lacking in this case. Consequently, the demand for duty and penalties was not justified, and the appeals were dismissed. Case-Laws Central Excise Fri, 09 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268660