https://www.taxtmi.com/caselaws?id=345682 The appellate tribunal dismissed the Revenue's appeal regarding alleged evasion of central excise duty by a manufacturer of re-rolled iron and steel products. The tribunal found no evidence linking the respondent to clandestine manufacturing or clearance activities. Despite contentions based on statements from the supplier's Managing Director, the tribunal emphasized the lack of tangible proof connecting the respondent to clandestine activities. The tribunal upheld the lower authorities' decision, highlighting the necessity for concrete evidence in cases of clandestine removals. Consequently, the tribunal affirmed the correctness and legality of the impugned order, ultimately dismissing the Revenue's appeal. en-us Fri, 21 Jul 2017 00:00:00 +0530 Sat, 29 Jul 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345682 The appellate tribunal dismissed the Revenue's appeal regarding alleged evasion of central excise duty by a manufacturer of re-rolled iron and steel products. The tribunal found no evidence linking the respondent to clandestine manufacturing or clearance activities. Despite contentions based on statements from the supplier's Managing Director, the tribunal emphasized the lack of tangible proof connecting the respondent to clandestine activities. The tribunal upheld the lower authorities' decision, highlighting the necessity for concrete evidence in cases of clandestine removals. Consequently, the tribunal affirmed the correctness and legality of the impugned order, ultimately dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 21 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345682