https://www.taxtmi.com/caselaws?id=362862 The tribunal allowed the appeal, setting aside the confirmation of a demand of duty, interest, and penalty against the appellant. The case originated from a search at an unrelated company's premises, implicating the appellant in alleged clandestine activities. The tribunal emphasized the lack of substantial evidence linking the appellant to the activities, highlighting the insufficiency of relying solely on third-party records without concrete proof. The decision underscored the necessity of establishing a direct connection between the appellant and the transactions to uphold such demands, ultimately ruling in favor of the appellant due to insufficient evidence. en-us Tue, 03 Jul 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362862 The tribunal allowed the appeal, setting aside the confirmation of a demand of duty, interest, and penalty against the appellant. The case originated from a search at an unrelated company's premises, implicating the appellant in alleged clandestine activities. The tribunal emphasized the lack of substantial evidence linking the appellant to the activities, highlighting the insufficiency of relying solely on third-party records without concrete proof. The decision underscored the necessity of establishing a direct connection between the appellant and the transactions to uphold such demands, ultimately ruling in favor of the appellant due to insufficient evidence. Case-Laws Central Excise Tue, 03 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362862