https://www.taxtmi.com/caselaws?id=361095 The Tribunal set aside the Principal Commissioner's order in de novo proceedings, emphasizing the necessity of corroborative evidence and rejecting demands based solely on third-party records. The appellant's appeal, challenging the reliance on such records without further investigation, was allowed due to insufficient evidence supporting allegations of clandestine removal. The decision underscored the importance of substantive evidence and proper verification in establishing charges of illicit activities, aligning with established legal principles and precedents rejecting demands solely relying on third-party records. en-us Fri, 27 Apr 2018 00:00:00 +0530 Wed, 30 May 2018 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361095 The Tribunal set aside the Principal Commissioner's order in de novo proceedings, emphasizing the necessity of corroborative evidence and rejecting demands based solely on third-party records. The appellant's appeal, challenging the reliance on such records without further investigation, was allowed due to insufficient evidence supporting allegations of clandestine removal. The decision underscored the importance of substantive evidence and proper verification in establishing charges of illicit activities, aligning with established legal principles and precedents rejecting demands solely relying on third-party records. Case-Laws Central Excise Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361095