https://www.taxtmi.com/caselaws?id=354087 The appeals against the Commissioner of Central Excise, Customs, and Service Tax, Ahmedabad's decision were allowed on merits. The duty liability on the main appellant was deemed unsustainable due to insufficient evidence supporting the clandestine removal allegations. The lack of corroborative evidence, including statements from purchasers and transporter statements, led to the setting aside of the duty demand, nullifying interest and penalties. The impugned order was set aside, highlighting the importance of substantial evidence in duty liability cases. en-us Fri, 12 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354087 The appeals against the Commissioner of Central Excise, Customs, and Service Tax, Ahmedabad's decision were allowed on merits. The duty liability on the main appellant was deemed unsustainable due to insufficient evidence supporting the clandestine removal allegations. The lack of corroborative evidence, including statements from purchasers and transporter statements, led to the setting aside of the duty demand, nullifying interest and penalties. The impugned order was set aside, highlighting the importance of substantial evidence in duty liability cases. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354087