https://www.taxtmi.com/caselaws?id=347258 The Judicial Member set aside impugned orders against a manufacturing unit and its Managing Director for alleged clandestine removal of goods. The Revenue's case relied on third-party documents without independent verification. Emphasizing the necessity of positive evidence, the Member ruled that reliance on such documents alone is insufficient without corroborative evidence of their genuineness. Lack of tangible evidence led to the appeals being allowed, stressing the importance of thorough investigation and factual substantiation in duty-related cases. en-us Tue, 25 Jul 2017 00:00:00 +0530 Fri, 06 Oct 2017 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347258 The Judicial Member set aside impugned orders against a manufacturing unit and its Managing Director for alleged clandestine removal of goods. The Revenue's case relied on third-party documents without independent verification. Emphasizing the necessity of positive evidence, the Member ruled that reliance on such documents alone is insufficient without corroborative evidence of their genuineness. Lack of tangible evidence led to the appeals being allowed, stressing the importance of thorough investigation and factual substantiation in duty-related cases. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347258