https://www.taxtmi.com/caselaws?id=358251 The Tribunal allowed the assesses' appeals and rejected the Revenue's appeals in a case involving confirmation of demands of duties and penalties. The assesses contested the confirmation of duties based on allegations of clandestine removal due to shortages detected in their factories, which were not deemed sufficient evidence. The confiscation of Indian currency recovered was set aside as the legal possession was established and not linked to non-duty paid items. The Tribunal emphasized the Revenue's burden to prove clandestine removal and the source of confiscated currency, ultimately ruling in favor of the assesses. en-us Fri, 06 Apr 2018 00:00:00 +0530 Mon, 09 Apr 2018 07:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358251 The Tribunal allowed the assesses' appeals and rejected the Revenue's appeals in a case involving confirmation of demands of duties and penalties. The assesses contested the confirmation of duties based on allegations of clandestine removal due to shortages detected in their factories, which were not deemed sufficient evidence. The confiscation of Indian currency recovered was set aside as the legal possession was established and not linked to non-duty paid items. The Tribunal emphasized the Revenue's burden to prove clandestine removal and the source of confiscated currency, ultimately ruling in favor of the assesses. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358251