https://www.taxtmi.com/caselaws?id=346099 The Tribunal allowed the appeal, setting aside the order confirming duty, interest, and penalties against the appellant, a Pig Iron manufacturer accused of clandestine removal based on a disputed note-book. Emphasizing the insufficiency of internal records without corroborative evidence, the Tribunal highlighted the need for tangible proof like excess raw materials and unaccounted goods to establish clandestine activities. The failure to verify handwriting, lack of expert examination, and absence of further investigation weakened the Revenue's case, leading to the decision in favor of the appellant. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 03 Oct 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346099 The Tribunal allowed the appeal, setting aside the order confirming duty, interest, and penalties against the appellant, a Pig Iron manufacturer accused of clandestine removal based on a disputed note-book. Emphasizing the insufficiency of internal records without corroborative evidence, the Tribunal highlighted the need for tangible proof like excess raw materials and unaccounted goods to establish clandestine activities. The failure to verify handwriting, lack of expert examination, and absence of further investigation weakened the Revenue's case, leading to the decision in favor of the appellant. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346099