https://www.taxtmi.com/caselaws?id=333803 The appellant, involved in manufacturing MS ingots and runners, faced discrepancies in raw material consumption leading to allegations of wrongful cenvat credit and clandestine removal. Despite the Additional Commissioner's decision upholding the demand and penalties, the Commissioner (Appeals) affirmed it. However, the appellate tribunal overturned these decisions, emphasizing the Revenue's burden to prove clandestine activities. Finding no substantial evidence, the tribunal allowed the appeal, deeming the demand confirmation unjustified. The impugned orders were set aside, granting relief to the appellant, with the judgment pronounced in their favor on 5/10/16. en-us Wed, 05 Oct 2016 00:00:00 +0530 Sat, 03 Feb 2018 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333803 The appellant, involved in manufacturing MS ingots and runners, faced discrepancies in raw material consumption leading to allegations of wrongful cenvat credit and clandestine removal. Despite the Additional Commissioner's decision upholding the demand and penalties, the Commissioner (Appeals) affirmed it. However, the appellate tribunal overturned these decisions, emphasizing the Revenue's burden to prove clandestine activities. Finding no substantial evidence, the tribunal allowed the appeal, deeming the demand confirmation unjustified. The impugned orders were set aside, granting relief to the appellant, with the judgment pronounced in their favor on 5/10/16. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333803