https://www.taxtmi.com/caselaws?id=359532 The Appellate Tribunal CESTAT Ahmedabad upheld the decision of the First Appellate Authority, ruling in favor of the respondent. The Tribunal found that the Revenue's case lacked sufficient corroborative evidence to support allegations of clandestine removal of goods without payment of duty. Emphasizing the need for concrete evidence beyond retracted confessional statements, the Tribunal rejected the appeal, concluding that the demand for central excise duty was unjustified. The Tribunal also disposed of the respondent's cross objection, affirming the legality of the original adjudicating order and marking the end of the legal proceedings. en-us Fri, 12 Jan 2018 00:00:00 +0530 Wed, 02 May 2018 06:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359532 The Appellate Tribunal CESTAT Ahmedabad upheld the decision of the First Appellate Authority, ruling in favor of the respondent. The Tribunal found that the Revenue's case lacked sufficient corroborative evidence to support allegations of clandestine removal of goods without payment of duty. Emphasizing the need for concrete evidence beyond retracted confessional statements, the Tribunal rejected the appeal, concluding that the demand for central excise duty was unjustified. The Tribunal also disposed of the respondent's cross objection, affirming the legality of the original adjudicating order and marking the end of the legal proceedings. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359532