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    <title>2018 (3) TMI 1479 - CESTAT KOLKATA</title>
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    <description>The tribunal set aside the duty demand imposed on the appellant for alleged clandestine removal of goods, emphasizing the department&#039;s burden to prove such charges with concrete evidence. It found the adjudicating authority relied on assumptions rather than substantial proof, while the appellant presented documentation supporting their case. The tribunal granted relief to the appellant, stressing the necessity of clear and corroborative evidence for serious allegations like clandestine removal, cautioning against reliance solely on loose slips or unverified statements.</description>
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      <description>The tribunal set aside the duty demand imposed on the appellant for alleged clandestine removal of goods, emphasizing the department&#039;s burden to prove such charges with concrete evidence. It found the adjudicating authority relied on assumptions rather than substantial proof, while the appellant presented documentation supporting their case. The tribunal granted relief to the appellant, stressing the necessity of clear and corroborative evidence for serious allegations like clandestine removal, cautioning against reliance solely on loose slips or unverified statements.</description>
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