https://www.taxtmi.com/caselaws?id=348423 The Member (Judicial) set aside the demand confirmation and penalties imposed on a manufacturing unit, partner, and General Manager in a case involving alleged clandestine removal of goods without duty payment. The decision was based on discrepancies in ledger entries recovered from third-party premises, lack of corroborative evidence, and failure of Revenue to establish clandestine activities with substantial evidence. Legal principles requiring corroborative evidence for such allegations were emphasized, leading to the conclusion that the penalties and demand confirmation were not sustainable. Both appeals were allowed with consequential relief to the appellants. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 22 Sep 2017 06:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348423 The Member (Judicial) set aside the demand confirmation and penalties imposed on a manufacturing unit, partner, and General Manager in a case involving alleged clandestine removal of goods without duty payment. The decision was based on discrepancies in ledger entries recovered from third-party premises, lack of corroborative evidence, and failure of Revenue to establish clandestine activities with substantial evidence. Legal principles requiring corroborative evidence for such allegations were emphasized, leading to the conclusion that the penalties and demand confirmation were not sustainable. Both appeals were allowed with consequential relief to the appellants. Case-Laws Central Excise Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348423