https://www.taxtmi.com/caselaws?id=336817 The Tribunal dismissed the Revenue's appeal and allowed the main assessee's appeals in a case involving allegations of clandestine removal of goods without payment of duty. The demand for duty, interest, and penalty on both parties was deemed unsustainable due to the lack of concrete evidence supporting the allegations. The denial of exemption under Notification No. 08/2003 for the year 2008-09 was also overturned as there was insufficient proof of clandestine activities. The Tribunal upheld the Commissioner's decision to grant the benefit of limitation to the assessee, emphasizing the necessity of substantial evidence in such cases. en-us Tue, 13 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 12:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336817 The Tribunal dismissed the Revenue's appeal and allowed the main assessee's appeals in a case involving allegations of clandestine removal of goods without payment of duty. The demand for duty, interest, and penalty on both parties was deemed unsustainable due to the lack of concrete evidence supporting the allegations. The denial of exemption under Notification No. 08/2003 for the year 2008-09 was also overturned as there was insufficient proof of clandestine activities. The Tribunal upheld the Commissioner's decision to grant the benefit of limitation to the assessee, emphasizing the necessity of substantial evidence in such cases. Case-Laws Central Excise Tue, 13 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336817