https://www.taxtmi.com/caselaws?id=335319 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal due to insufficient evidence supporting the allegations of clandestine removal of excisable goods without duty payment. The respondent's retraction of the statement, denial of diary contents, and lack of evidence on procurement and transportation of goods led to the conclusion that the claims were not proven. The case emphasized the necessity of concrete evidence in establishing allegations, ultimately ruling in favor of the respondent. en-us Thu, 01 Sep 2016 00:00:00 +0530 Fri, 31 Mar 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335319 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal due to insufficient evidence supporting the allegations of clandestine removal of excisable goods without duty payment. The respondent's retraction of the statement, denial of diary contents, and lack of evidence on procurement and transportation of goods led to the conclusion that the claims were not proven. The case emphasized the necessity of concrete evidence in establishing allegations, ultimately ruling in favor of the respondent. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335319