https://www.taxtmi.com/caselaws?id=356987 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, M/s S.R. Ingots Pvt. Ltd., in a case involving alleged clandestine clearances of MS ingots and shortages in stock of raw material and finished goods. The tribunal found the confirmation of duty demand unjustified due to insufficient evidence supporting the allegations, emphasizing the burden of proof on the Revenue. It highlighted the importance of independent, cogent evidence to substantiate claims of clandestine activities, setting aside the impugned order and allowing both appeals with consequential relief. en-us Fri, 23 Feb 2018 00:00:00 +0530 Fri, 16 Mar 2018 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356987 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, M/s S.R. Ingots Pvt. Ltd., in a case involving alleged clandestine clearances of MS ingots and shortages in stock of raw material and finished goods. The tribunal found the confirmation of duty demand unjustified due to insufficient evidence supporting the allegations, emphasizing the burden of proof on the Revenue. It highlighted the importance of independent, cogent evidence to substantiate claims of clandestine activities, setting aside the impugned order and allowing both appeals with consequential relief. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356987