https://www.taxtmi.com/caselaws?id=336071 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving shortages of sponge iron and alleged clandestine removal. It found that the Revenue's evidence, including computer printouts and stock verification methods, was insufficient and lacked credibility. The Tribunal emphasized the Revenue's failure to meet the burden of proof, relying on assumptions without substantial evidence. Consequently, the appeal was rejected, affirming the Commissioner's decision to set aside the original adjudicating authority's order due to lack of evidence supporting the allegations. en-us Thu, 24 Nov 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336071 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving shortages of sponge iron and alleged clandestine removal. It found that the Revenue's evidence, including computer printouts and stock verification methods, was insufficient and lacked credibility. The Tribunal emphasized the Revenue's failure to meet the burden of proof, relying on assumptions without substantial evidence. Consequently, the appeal was rejected, affirming the Commissioner's decision to set aside the original adjudicating authority's order due to lack of evidence supporting the allegations. Case-Laws Central Excise Thu, 24 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336071