https://www.taxtmi.com/caselaws?id=336272 The Tribunal dismissed the Revenue's appeal against the dropping of duty demand due to alleged clandestine production and clearance of goods. It upheld the Commissioner (Appeals) order, emphasizing the requirement for concrete evidence to prove clandestine clearances beyond reasonable doubt. The Tribunal highlighted the insufficiency of mere recovery of parallel invoices without independent corroborative evidence. Relying on legal precedents and Supreme Court cases, the Tribunal concluded that suspicion alone cannot establish guilt, affirming the importance of tangible evidence in cases of duty evasion. en-us Fri, 25 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336272 The Tribunal dismissed the Revenue's appeal against the dropping of duty demand due to alleged clandestine production and clearance of goods. It upheld the Commissioner (Appeals) order, emphasizing the requirement for concrete evidence to prove clandestine clearances beyond reasonable doubt. The Tribunal highlighted the insufficiency of mere recovery of parallel invoices without independent corroborative evidence. Relying on legal precedents and Supreme Court cases, the Tribunal concluded that suspicion alone cannot establish guilt, affirming the importance of tangible evidence in cases of duty evasion. Case-Laws Central Excise Fri, 25 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336272