https://www.taxtmi.com/caselaws?id=363213 The Tribunal found in favor of the appellants in a case involving allegations of clandestine removal of raw-material and finished goods without payment of duty. It emphasized the need for concrete evidence to prove such serious charges and criticized the Revenue for failing to provide substantial evidence beyond reasonable doubt. The Tribunal also highlighted the lack of opportunity for cross-examination and the reliance on evidence from a third party without proper corroboration. Ultimately, the burden of proof was deemed to lie with the Revenue, and the Tribunal set aside the orders against the appellants, allowing the appeals. en-us Tue, 19 Jun 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363213 The Tribunal found in favor of the appellants in a case involving allegations of clandestine removal of raw-material and finished goods without payment of duty. It emphasized the need for concrete evidence to prove such serious charges and criticized the Revenue for failing to provide substantial evidence beyond reasonable doubt. The Tribunal also highlighted the lack of opportunity for cross-examination and the reliance on evidence from a third party without proper corroboration. Ultimately, the burden of proof was deemed to lie with the Revenue, and the Tribunal set aside the orders against the appellants, allowing the appeals. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363213