https://www.taxtmi.com/caselaws?id=356015 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to set aside the demand for interest and penalties. The case lacked substantial evidence to prove the alleged evasion of Central Excise duty through clandestine clearance, emphasizing the importance of concrete proof beyond mere suspicions. The Tribunal highlighted the necessity for thorough investigations and supporting evidence in serious accusations, ultimately ruling in favor of the appellant due to insufficient verification and corroborative evidence of unaccounted goods clearance. en-us Fri, 09 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356015 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)' decision to set aside the demand for interest and penalties. The case lacked substantial evidence to prove the alleged evasion of Central Excise duty through clandestine clearance, emphasizing the importance of concrete proof beyond mere suspicions. The Tribunal highlighted the necessity for thorough investigations and supporting evidence in serious accusations, ultimately ruling in favor of the appellant due to insufficient verification and corroborative evidence of unaccounted goods clearance. Case-Laws Central Excise Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356015