https://www.taxtmi.com/caselaws?id=337004 The Tribunal allowed the appeal in a case involving alleged evasion of Central Excise Duty through clandestine removal of Gutkha. The duty demand and penalties imposed on the appellants were set aside due to insufficient evidence linking them to the activities. The Tribunal emphasized the importance of concrete evidence in excise cases and ruled that the Railway Receipts and other evidence presented were not conclusive in proving the appellants' involvement, leading to the decision in favor of the appellants. en-us Wed, 21 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337004 The Tribunal allowed the appeal in a case involving alleged evasion of Central Excise Duty through clandestine removal of Gutkha. The duty demand and penalties imposed on the appellants were set aside due to insufficient evidence linking them to the activities. The Tribunal emphasized the importance of concrete evidence in excise cases and ruled that the Railway Receipts and other evidence presented were not conclusive in proving the appellants' involvement, leading to the decision in favor of the appellants. Case-Laws Central Excise Wed, 21 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337004