https://www.taxtmi.com/caselaws?id=328088 The Tribunal set aside the order confirming duty demand and penalty on the appellant for alleged clandestine removal of MS Ingots without payment of duty. It ruled that evidence solely based on private records from transporters was insufficient to support the charge. Emphasizing the necessity of collaboration and corroboration, the Tribunal referenced legal precedents and highlighted the lack of verification attempts with the appellant's records or buyers of the ingots. The appeal was allowed in favor of the appellant due to the absence of substantive corroboration for the allegation of clandestine removal. en-us Tue, 03 May 2016 00:00:00 +0530 Thu, 26 May 2016 08:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328088 The Tribunal set aside the order confirming duty demand and penalty on the appellant for alleged clandestine removal of MS Ingots without payment of duty. It ruled that evidence solely based on private records from transporters was insufficient to support the charge. Emphasizing the necessity of collaboration and corroboration, the Tribunal referenced legal precedents and highlighted the lack of verification attempts with the appellant's records or buyers of the ingots. The appeal was allowed in favor of the appellant due to the absence of substantive corroboration for the allegation of clandestine removal. Case-Laws Central Excise Tue, 03 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328088