https://www.taxtmi.com/caselaws?id=335203 The Tribunal set aside the order alleging clandestine clearance of goods without duty payment against the appellants, architectural glass manufacturers. The Department's evidence, including computer printouts and statements, lacked corroboration and thorough verification, weakening the case. Discrepancies in stock figures and failure to cross-examine key witnesses raised doubts. Emphasizing the need for proper investigation and substantial evidence, the Tribunal allowed the appeals due to insufficient proof of clandestine clearance, highlighting the importance of establishing guilt through solid evidence in such cases. en-us Mon, 31 Oct 2016 00:00:00 +0530 Mon, 28 Nov 2016 12:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335203 The Tribunal set aside the order alleging clandestine clearance of goods without duty payment against the appellants, architectural glass manufacturers. The Department's evidence, including computer printouts and statements, lacked corroboration and thorough verification, weakening the case. Discrepancies in stock figures and failure to cross-examine key witnesses raised doubts. Emphasizing the need for proper investigation and substantial evidence, the Tribunal allowed the appeals due to insufficient proof of clandestine clearance, highlighting the importance of establishing guilt through solid evidence in such cases. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335203