https://www.taxtmi.com/caselaws?id=367531 The appeal against the confirmation of a Central Excise duty demand and penalty imposition was successful. The court set aside the order confirming the demand and penalty, emphasizing the requirement for concrete evidence to support allegations of clandestine activities. The decision highlighted that reliance solely on third-party evidence, such as diaries and statements, without corroborative evidence of clandestine manufacture and removal, is insufficient to uphold such findings. Previous tribunal decisions supporting the dismissal of demands and penalties in similar circumstances were cited in support of the appeal's success. en-us Wed, 19 Sep 2018 00:00:00 +0530 Mon, 08 Oct 2018 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367531 The appeal against the confirmation of a Central Excise duty demand and penalty imposition was successful. The court set aside the order confirming the demand and penalty, emphasizing the requirement for concrete evidence to support allegations of clandestine activities. The decision highlighted that reliance solely on third-party evidence, such as diaries and statements, without corroborative evidence of clandestine manufacture and removal, is insufficient to uphold such findings. Previous tribunal decisions supporting the dismissal of demands and penalties in similar circumstances were cited in support of the appeal's success. Case-Laws Central Excise Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367531