https://www.taxtmi.com/caselaws?id=1317 The Tribunal allowed the appeals in a case involving alleged clandestine removal of sugar without duty payment. The Commissioner failed to provide sufficient evidence, with the Tribunal noting the lack of proof from Revenue and the time-barred nature of the demands due to delayed issuance of the show cause notice. Private records alone were deemed insufficient for proof, and the lack of necessary links in circumstantial evidence was highlighted. The impugned order was unsustainable, and the appeals were allowed due to the lack of evidence and time-barred demands. en-us Mon, 30 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1317 The Tribunal allowed the appeals in a case involving alleged clandestine removal of sugar without duty payment. The Commissioner failed to provide sufficient evidence, with the Tribunal noting the lack of proof from Revenue and the time-barred nature of the demands due to delayed issuance of the show cause notice. Private records alone were deemed insufficient for proof, and the lack of necessary links in circumstantial evidence was highlighted. The impugned order was unsustainable, and the appeals were allowed due to the lack of evidence and time-barred demands. Case-Laws Central Excise Mon, 30 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1317