https://www.taxtmi.com/caselaws?id=372761 The Appellate Tribunal CESTAT ALLAHABAD, in a case involving allegations of clandestine removal of goods and Central Excise duty evasion, set aside the Order-in-Appeal and allowed the appeal by the appellants. The Tribunal emphasized the insufficiency of relying solely on statements without corroborative evidence to establish clandestine removal. This decision underscores the importance of substantial evidence in proving such allegations, shifting the burden of proof onto the Revenue to convincingly establish claims of clandestine activities and duty evasion under the Central Excise Act. en-us Mon, 24 Dec 2018 00:00:00 +0530 Fri, 28 Dec 2018 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372761 The Appellate Tribunal CESTAT ALLAHABAD, in a case involving allegations of clandestine removal of goods and Central Excise duty evasion, set aside the Order-in-Appeal and allowed the appeal by the appellants. The Tribunal emphasized the insufficiency of relying solely on statements without corroborative evidence to establish clandestine removal. This decision underscores the importance of substantial evidence in proving such allegations, shifting the burden of proof onto the Revenue to convincingly establish claims of clandestine activities and duty evasion under the Central Excise Act. Case-Laws Central Excise Mon, 24 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372761