https://www.taxtmi.com/caselaws?id=365918 The Tribunal set aside the Commissioner (Appeals) order and restored the decision of the Original Adjudicating Authority, emphasizing the lack of concrete evidence and the necessity of corroborative evidence in cases involving allegations of clandestine activities and shortages in stock. Penalties imposed by the Commissioner (Appeals) were overturned as the demands for duty and allegations of clandestine removal were not substantiated. The case underscores the importance of thorough investigation and tangible evidence beyond individual statements to establish charges of clandestine activities. en-us Fri, 24 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365918 The Tribunal set aside the Commissioner (Appeals) order and restored the decision of the Original Adjudicating Authority, emphasizing the lack of concrete evidence and the necessity of corroborative evidence in cases involving allegations of clandestine activities and shortages in stock. Penalties imposed by the Commissioner (Appeals) were overturned as the demands for duty and allegations of clandestine removal were not substantiated. The case underscores the importance of thorough investigation and tangible evidence beyond individual statements to establish charges of clandestine activities. Case-Laws Central Excise Fri, 24 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365918