https://www.taxtmi.com/caselaws?id=361543 The Tribunal allowed the appeals, ruling in favor of the appellants, emphasizing the necessity of concrete evidence to support charges of clandestine removal. The decision highlighted that mere discrepancies in stock balances do not warrant imposing penalties without proof of wrongdoing, especially in the absence of positive evidence of clandestine removal. Previous cases were referenced where demands and penalties were overturned due to insufficient evidence and the inability to verify allegations of clandestine removal. The Tribunal stressed the importance of verifying facts and dismissed the demands based solely on alleged differences in stock balances. en-us Thu, 08 Mar 2018 00:00:00 +0530 Sat, 09 Jun 2018 07:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361543 The Tribunal allowed the appeals, ruling in favor of the appellants, emphasizing the necessity of concrete evidence to support charges of clandestine removal. The decision highlighted that mere discrepancies in stock balances do not warrant imposing penalties without proof of wrongdoing, especially in the absence of positive evidence of clandestine removal. Previous cases were referenced where demands and penalties were overturned due to insufficient evidence and the inability to verify allegations of clandestine removal. The Tribunal stressed the importance of verifying facts and dismissed the demands based solely on alleged differences in stock balances. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361543