https://www.taxtmi.com/caselaws?id=333847 The Tribunal upheld the decision to drop proceedings against the main respondent and directors in a case involving allegations of suppression of production and clandestine clearance without payment of duty. The Revenue's appeals were dismissed due to lack of concrete proof of clandestine activities and insufficient linkage between trading income and alleged activities. The Tribunal found the Revenue's calculations presumptive and lacking clarity, emphasizing the absence of standard norms and collateral evidence to support the allegations. Ultimately, the Tribunal held that the Revenue failed to discharge the onus, leading to the dismissal of the appeals on 27.09.2016. en-us Tue, 27 Sep 2016 00:00:00 +0530 Fri, 18 Aug 2017 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333847 The Tribunal upheld the decision to drop proceedings against the main respondent and directors in a case involving allegations of suppression of production and clandestine clearance without payment of duty. The Revenue's appeals were dismissed due to lack of concrete proof of clandestine activities and insufficient linkage between trading income and alleged activities. The Tribunal found the Revenue's calculations presumptive and lacking clarity, emphasizing the absence of standard norms and collateral evidence to support the allegations. Ultimately, the Tribunal held that the Revenue failed to discharge the onus, leading to the dismissal of the appeals on 27.09.2016. Case-Laws Central Excise Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333847