https://www.taxtmi.com/caselaws?id=368039 The Tribunal ruled in favor of the appellant, setting aside the demand for Central Excise duty due to insufficient evidence supporting the charge of clandestine clearance. The Revenue's reliance on the appellant's declared input-output ratio was deemed insufficient, with the Tribunal emphasizing the need for tangible evidence to substantiate allegations of clandestine activities. The demand was considered unjustified without concrete proof, leading to the appeal being allowed and the duty demand being overturned. en-us Fri, 14 Sep 2018 00:00:00 +0530 Mon, 01 Oct 2018 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368039 The Tribunal ruled in favor of the appellant, setting aside the demand for Central Excise duty due to insufficient evidence supporting the charge of clandestine clearance. The Revenue's reliance on the appellant's declared input-output ratio was deemed insufficient, with the Tribunal emphasizing the need for tangible evidence to substantiate allegations of clandestine activities. The demand was considered unjustified without concrete proof, leading to the appeal being allowed and the duty demand being overturned. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368039