https://www.taxtmi.com/caselaws?id=329897 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals in a case involving allegations of non-payment of duty on M.S. Channels manufactured using clandestinely received M.S. Ingots. The Tribunal found that while there was evidence of the supply of M.S. Ingots without proper accounting to the main appellant, there was a lack of direct evidence linking this to clandestine manufacture and clearance of M.S. Channels. Emphasizing the need for corroboration at each stage of alleged clandestine activities, the Tribunal concluded that the Department's evidence was insufficient to establish duty liability, leading to the reversal of the lower authorities' decisions. en-us Fri, 01 Jul 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329897 The Appellate Tribunal CESTAT NEW DELHI allowed the appeals in a case involving allegations of non-payment of duty on M.S. Channels manufactured using clandestinely received M.S. Ingots. The Tribunal found that while there was evidence of the supply of M.S. Ingots without proper accounting to the main appellant, there was a lack of direct evidence linking this to clandestine manufacture and clearance of M.S. Channels. Emphasizing the need for corroboration at each stage of alleged clandestine activities, the Tribunal concluded that the Department's evidence was insufficient to establish duty liability, leading to the reversal of the lower authorities' decisions. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329897