https://www.taxtmi.com/caselaws?id=362656 The judgment overturned the confirmation of duty, interest, and penalty, as well as the penalty on Directors/authorized signatories. Allegations of clandestine removal based on electricity consumption were refuted due to lack of evidence connecting the entries in consignment agent records to actual activities. The Tribunal found the Revenue's claims unsustainable, setting aside the order and granting relief to the appellants. The case emphasizes the necessity of substantial evidence in proving clandestine activities and the importance of a strong legal basis for imposing duties and penalties. en-us Tue, 29 May 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362656 The judgment overturned the confirmation of duty, interest, and penalty, as well as the penalty on Directors/authorized signatories. Allegations of clandestine removal based on electricity consumption were refuted due to lack of evidence connecting the entries in consignment agent records to actual activities. The Tribunal found the Revenue's claims unsustainable, setting aside the order and granting relief to the appellants. The case emphasizes the necessity of substantial evidence in proving clandestine activities and the importance of a strong legal basis for imposing duties and penalties. Case-Laws Central Excise Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362656