https://www.taxtmi.com/caselaws?id=364944 The Tribunal upheld the decision to drop the demand related to excess electricity consumption as the Department did not object or file an appeal. However, the Tribunal found the case on clandestine removal lacking corroborative evidence and overturned the demand, setting aside any penalties imposed on the Directors. The Tribunal emphasized the need for clinching evidence in such cases and held that findings cannot be based solely on third-party documents without substantial evidence, citing relevant case laws to support its decision. en-us Fri, 27 Jul 2018 00:00:00 +0530 Wed, 08 Aug 2018 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364944 The Tribunal upheld the decision to drop the demand related to excess electricity consumption as the Department did not object or file an appeal. However, the Tribunal found the case on clandestine removal lacking corroborative evidence and overturned the demand, setting aside any penalties imposed on the Directors. The Tribunal emphasized the need for clinching evidence in such cases and held that findings cannot be based solely on third-party documents without substantial evidence, citing relevant case laws to support its decision. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364944