https://www.taxtmi.com/caselaws?id=356914 The Appellate Tribunal CESTAT NEW DELHI set aside the order confirming allegations of clandestine removal and duty evasion against a bulk explosives manufacturer. The Tribunal emphasized the necessity of positive and tangible evidence to prove such allegations, stating that entries in the balance sheet alone are insufficient. As the comparison of entries was the sole basis for the decision, the Tribunal found no valid grounds to support the order and allowed the appeal, providing relief to the appellant. en-us Fri, 23 Feb 2018 00:00:00 +0530 Thu, 15 Mar 2018 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356914 The Appellate Tribunal CESTAT NEW DELHI set aside the order confirming allegations of clandestine removal and duty evasion against a bulk explosives manufacturer. The Tribunal emphasized the necessity of positive and tangible evidence to prove such allegations, stating that entries in the balance sheet alone are insufficient. As the comparison of entries was the sole basis for the decision, the Tribunal found no valid grounds to support the order and allowed the appeal, providing relief to the appellant. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356914