https://www.taxtmi.com/caselaws?id=348970 The Tribunal upheld the lower authority's decision to set aside the demand for alleged clandestine removal of processed fabrics without duty payment. It criticized the Revenue for failing to establish that the seized documents solely pertained to the Respondent's unit, lack of independent corroborative evidence, and insufficient investigation in identifying buyers. The Tribunal emphasized the necessity of thorough investigations and proper procedures in such cases, ultimately ruling in favor of the Respondent due to the Revenue's inadequate investigative efforts. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348970 The Tribunal upheld the lower authority's decision to set aside the demand for alleged clandestine removal of processed fabrics without duty payment. It criticized the Revenue for failing to establish that the seized documents solely pertained to the Respondent's unit, lack of independent corroborative evidence, and insufficient investigation in identifying buyers. The Tribunal emphasized the necessity of thorough investigations and proper procedures in such cases, ultimately ruling in favor of the Respondent due to the Revenue's inadequate investigative efforts. Case-Laws Central Excise Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348970