https://www.taxtmi.com/caselaws?id=337285 The tribunal set aside the lower authorities' decision to impose duty, interest, and penalty on the appellants for alleged clandestine removal of goods without proper invoices. The appellant's argument that no investigation proved the goods were cleared without invoices was supported by their physical control by the Central Excise Department. Comparisons with previous tribunal judgments emphasized the need for substantial evidence, which the department failed to provide. As a result, the tribunal allowed the appeals filed by the parties, highlighting the lack of concrete evidence supporting the allegations of clandestine activities. en-us Fri, 16 Sep 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337285 The tribunal set aside the lower authorities' decision to impose duty, interest, and penalty on the appellants for alleged clandestine removal of goods without proper invoices. The appellant's argument that no investigation proved the goods were cleared without invoices was supported by their physical control by the Central Excise Department. Comparisons with previous tribunal judgments emphasized the need for substantial evidence, which the department failed to provide. As a result, the tribunal allowed the appeals filed by the parties, highlighting the lack of concrete evidence supporting the allegations of clandestine activities. Case-Laws Central Excise Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337285