https://www.taxtmi.com/caselaws?id=2696 The Tribunal set aside a duty demand of Rs. 79,39,162/- due to insufficient evidence to prove clandestine removal of goods. Lack of corroboration and discrepancies in statements weakened the department's case. The Tribunal's decision was upheld as there was no substantial legal question arising from the case, emphasizing the importance of factual assessment and burden of proof in duty liability matters. en-us Fri, 08 Sep 2006 00:00:00 +0530 Wed, 16 Apr 2008 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2696 The Tribunal set aside a duty demand of Rs. 79,39,162/- due to insufficient evidence to prove clandestine removal of goods. Lack of corroboration and discrepancies in statements weakened the department's case. The Tribunal's decision was upheld as there was no substantial legal question arising from the case, emphasizing the importance of factual assessment and burden of proof in duty liability matters. Case-Laws Central Excise Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2696