https://www.taxtmi.com/caselaws?id=2826 The Tribunal set aside the demand for duty payment, penalty, and interest imposed on the appellant for alleged clandestine removal of finished goods based on a shortage of raw materials. It was held that duty demands must be supported by concrete evidence of clandestine activities, and the burden of proof lies with the revenue. As there was insufficient proof presented by the authorities to support their presumption of clandestine removal, the Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. en-us Thu, 13 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2826 The Tribunal set aside the demand for duty payment, penalty, and interest imposed on the appellant for alleged clandestine removal of finished goods based on a shortage of raw materials. It was held that duty demands must be supported by concrete evidence of clandestine activities, and the burden of proof lies with the revenue. As there was insufficient proof presented by the authorities to support their presumption of clandestine removal, the Tribunal ruled in favor of the appellant, allowing the appeal with consequential relief. Case-Laws Central Excise Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2826