https://www.taxtmi.com/caselaws?id=4651 The Tribunal allowed the appeals, emphasizing the need for the Revenue to substantiate claims of clandestine activities with concrete evidence and adhere to the statutory time limits for issuing show cause notices. The delayed issue of the show cause notice, lack of corroborative evidence, and the burden of proof on the Revenue led to the demands being set aside, granting relief to the appellants based on the cited judgments supporting the time-bar and lack of evidence arguments. en-us Tue, 04 Mar 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4651 The Tribunal allowed the appeals, emphasizing the need for the Revenue to substantiate claims of clandestine activities with concrete evidence and adhere to the statutory time limits for issuing show cause notices. The delayed issue of the show cause notice, lack of corroborative evidence, and the burden of proof on the Revenue led to the demands being set aside, granting relief to the appellants based on the cited judgments supporting the time-bar and lack of evidence arguments. Case-Laws Central Excise Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4651