https://www.taxtmi.com/caselaws?id=198506 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving alleged shortages of raw materials, ruling that the Revenue failed to provide sufficient evidence to support charges of clandestine removal. The Commissioner (Appeals) emphasized the necessity of tangible evidence for serious allegations and found the charges unsubstantiated due to the lack of corroborative evidence. As a result, the Tribunal rejected the Revenue's appeal, affirming the decision that clandestine activities were not proven against the respondents. en-us Thu, 06 Feb 2014 00:00:00 +0530 Fri, 02 Feb 2018 09:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198506 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving alleged shortages of raw materials, ruling that the Revenue failed to provide sufficient evidence to support charges of clandestine removal. The Commissioner (Appeals) emphasized the necessity of tangible evidence for serious allegations and found the charges unsubstantiated due to the lack of corroborative evidence. As a result, the Tribunal rejected the Revenue's appeal, affirming the decision that clandestine activities were not proven against the respondents. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198506