https://www.taxtmi.com/caselaws?id=366835 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Tax Appeal. The case revolved around alleged clandestine removal of goods by the manufacturer, with the department's contentions based on an initial confession later retracted by the company director. Both the Commissioner and Tribunal found the assessee's evidence, including customer acknowledgments and fire incident documentation, to be satisfactory in refuting the allegations. The judgment highlighted the importance of thorough investigations and corroborative evidence in such cases, emphasizing the significance of documentary proof and witness statements in countering clandestine activity claims. en-us Thu, 14 Jun 2018 00:00:00 +0530 Wed, 12 Sep 2018 09:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366835 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Tax Appeal. The case revolved around alleged clandestine removal of goods by the manufacturer, with the department's contentions based on an initial confession later retracted by the company director. Both the Commissioner and Tribunal found the assessee's evidence, including customer acknowledgments and fire incident documentation, to be satisfactory in refuting the allegations. The judgment highlighted the importance of thorough investigations and corroborative evidence in such cases, emphasizing the significance of documentary proof and witness statements in countering clandestine activity claims. Case-Laws Central Excise Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366835