https://www.taxtmi.com/caselaws?id=2814 The Customs Excise and Service Tax Appellate Tribunal's decision was upheld by the High Court, emphasizing the importance of concrete evidence to prove clandestine manufacturing and removal of excisable goods. The Tribunal found discrepancies in seized records, retracted statements, and lack of cross-examination, leading to the dismissal of duty demands. The High Court affirmed the Tribunal's thorough evaluation, stating no legal questions arose and factual findings were conclusive, refusing to overturn the decision. The case underscores the necessity of substantiated evidence in establishing clandestine activities, ultimately favoring the party challenging the duty demand. en-us Mon, 20 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2814 The Customs Excise and Service Tax Appellate Tribunal's decision was upheld by the High Court, emphasizing the importance of concrete evidence to prove clandestine manufacturing and removal of excisable goods. The Tribunal found discrepancies in seized records, retracted statements, and lack of cross-examination, leading to the dismissal of duty demands. The High Court affirmed the Tribunal's thorough evaluation, stating no legal questions arose and factual findings were conclusive, refusing to overturn the decision. The case underscores the necessity of substantiated evidence in establishing clandestine activities, ultimately favoring the party challenging the duty demand. Case-Laws Central Excise Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2814