https://www.taxtmi.com/caselaws?id=359341 The Appellate Tribunal CESTAT NEW DELHI set aside the impugned orders in the case involving confirmation of duty demand against a manufacturing unit and penalties imposed on the Director. The Tribunal emphasized the insufficiency of third-party records alone to establish charges of clandestine removal, highlighting the need for corroborative evidence. As the evidence for both allegations was deemed identical and lacking corroboration, the Tribunal allowed the appeals, stressing the importance of adequate proof in cases of clandestine activities. en-us Mon, 23 Apr 2018 00:00:00 +0530 Sat, 28 Apr 2018 07:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359341 The Appellate Tribunal CESTAT NEW DELHI set aside the impugned orders in the case involving confirmation of duty demand against a manufacturing unit and penalties imposed on the Director. The Tribunal emphasized the insufficiency of third-party records alone to establish charges of clandestine removal, highlighting the need for corroborative evidence. As the evidence for both allegations was deemed identical and lacking corroboration, the Tribunal allowed the appeals, stressing the importance of adequate proof in cases of clandestine activities. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359341