https://www.taxtmi.com/caselaws?id=351626 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the department's appeals regarding allegations of duty evasion and clandestine clearance of goods. The case revolved around the lack of substantial evidence to support the claims, with the department primarily relying on retracted statements of co-noticees. The Tribunal emphasized the significance of documentary evidence and cross-examination in such matters, ultimately leading to the dismissal of the appeals due to insufficient proof of duty evasion and clandestine activities. en-us Tue, 29 Aug 2017 00:00:00 +0530 Wed, 29 Nov 2017 07:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351626 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the department's appeals regarding allegations of duty evasion and clandestine clearance of goods. The case revolved around the lack of substantial evidence to support the claims, with the department primarily relying on retracted statements of co-noticees. The Tribunal emphasized the significance of documentary evidence and cross-examination in such matters, ultimately leading to the dismissal of the appeals due to insufficient proof of duty evasion and clandestine activities. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351626