https://www.taxtmi.com/caselaws?id=344630 The Tribunal upheld the Commissioner (Appeals)' decision to set aside the demand and penalties in a case involving allegations of shortages during stock taking, removal of ingots without invoices, and unaccounted clearances. The department's appeal was dismissed due to lack of corroborative evidence, emphasizing the necessity for substantial proof in cases of clandestine removal. The judgment highlights the importance of concrete evidence beyond private records and assumptions in serious allegations like clandestine removal. en-us Tue, 20 Jun 2017 00:00:00 +0530 Wed, 16 Aug 2017 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344630 The Tribunal upheld the Commissioner (Appeals)' decision to set aside the demand and penalties in a case involving allegations of shortages during stock taking, removal of ingots without invoices, and unaccounted clearances. The department's appeal was dismissed due to lack of corroborative evidence, emphasizing the necessity for substantial proof in cases of clandestine removal. The judgment highlights the importance of concrete evidence beyond private records and assumptions in serious allegations like clandestine removal. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344630