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    <title>2018 (1) TMI 475 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned orders and allowed the appeals with consequential relief. The judgment emphasized the necessity of conducting thorough investigations at the accused parties&#039; premises to substantiate allegations of clandestine activities. Relying solely on third-party evidence without direct verification was deemed insufficient to prove the accusations. The Tribunal highlighted the importance of substantial and reliable evidence in cases of clandestine removal of goods, emphasizing that assumptions and presumptions are inadequate grounds for confirming demands.</description>
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