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    <title>2018 (6) TMI 1484 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Hon&#039;ble Mrs. Archana Wadhwa, Member (Judicial), set aside impugned orders confirming demands and penalties against the appellant for alleged clandestine removals. The Tribunal emphasized the need for concrete proof, stating that allegations based solely on third-party records without corroborative evidence cannot be sustained. Precedents were cited to underscore the requirement for conclusive evidence in such cases. The appeals were allowed collectively, highlighting the importance of substantiated evidence in matters of clandestine activities.</description>
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