https://www.taxtmi.com/caselaws?id=362594 The tribunal set aside the demand of Central Excise duty and penalties imposed on the director for alleged clandestine removal of M.S. Ingots. The decision emphasized the insufficiency of evidence, particularly the reliance on third party records without additional corroboration. The tribunal highlighted the importance of substantial evidence in proving such allegations and ruled consistently in favor of appellants when demands were solely based on third party records. en-us Thu, 28 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362594 The tribunal set aside the demand of Central Excise duty and penalties imposed on the director for alleged clandestine removal of M.S. Ingots. The decision emphasized the insufficiency of evidence, particularly the reliance on third party records without additional corroboration. The tribunal highlighted the importance of substantial evidence in proving such allegations and ruled consistently in favor of appellants when demands were solely based on third party records. Case-Laws Central Excise Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362594