https://www.taxtmi.com/caselaws?id=190268 The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged clandestine removal, citing discrepancies in figures between financial accounts and statutory records. The Tribunal emphasized the Revenue's burden to prove clandestine activities with sufficient evidence, ultimately ruling in favor of the appellants due to lack of substantiation and the time-barred nature of the show cause notice. The appeal was allowed, granting relief to the appellants based on the Tribunal's assessment and previous order invalidating similar demands. en-us Fri, 14 Sep 2001 00:00:00 +0530 Fri, 10 Feb 2017 12:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190268 The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged clandestine removal, citing discrepancies in figures between financial accounts and statutory records. The Tribunal emphasized the Revenue's burden to prove clandestine activities with sufficient evidence, ultimately ruling in favor of the appellants due to lack of substantiation and the time-barred nature of the show cause notice. The appeal was allowed, granting relief to the appellants based on the Tribunal's assessment and previous order invalidating similar demands. Case-Laws Central Excise Fri, 14 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190268