https://www.taxtmi.com/caselaws?id=351111 The Appellate Tribunal upheld the Commissioner's decision to overturn the confiscation of seized goods, demand of duty, and penalty imposition against the respondent in a case involving allegations of clandestine removal of gutkha. The Tribunal emphasized the lack of tangible and positive evidence presented by the Revenue to substantiate their claims, highlighting discrepancies and insufficiencies in the Revenue's case. As a result, the Revenue's appeal was rejected due to the absence of concrete evidence supporting the allegations of clandestine removal. en-us Mon, 13 Nov 2017 00:00:00 +0530 Wed, 06 Dec 2017 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351111 The Appellate Tribunal upheld the Commissioner's decision to overturn the confiscation of seized goods, demand of duty, and penalty imposition against the respondent in a case involving allegations of clandestine removal of gutkha. The Tribunal emphasized the lack of tangible and positive evidence presented by the Revenue to substantiate their claims, highlighting discrepancies and insufficiencies in the Revenue's case. As a result, the Revenue's appeal was rejected due to the absence of concrete evidence supporting the allegations of clandestine removal. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351111