https://www.taxtmi.com/caselaws?id=373541 In clandestine removal disputes, prima facie corroborative evidence from documents and statements can discharge the Department's initial burden, after which the burden shifts to the assessee. Exemption notification benefits are available only on strict compliance with the prescribed conditions and procedure; mere assertion of entitlement is insufficient. The commentary also notes that an appeal under Section 35G of the Central Excise Act is not barred merely because the dispute involves a notification linked to duty rate where the real controversy is compliance and clandestine clearances. A perverse or superficial appreciation of evidence by the Tribunal can justify interference, and the adjudicating authority's finding of clandestine removal, with consequential duty, penalty and interest, was restored. en-us Thu, 29 Nov 2018 00:00:00 +0530 Sat, 07 Dec 2019 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373541 In clandestine removal disputes, prima facie corroborative evidence from documents and statements can discharge the Department's initial burden, after which the burden shifts to the assessee. Exemption notification benefits are available only on strict compliance with the prescribed conditions and procedure; mere assertion of entitlement is insufficient. The commentary also notes that an appeal under Section 35G of the Central Excise Act is not barred merely because the dispute involves a notification linked to duty rate where the real controversy is compliance and clandestine clearances. A perverse or superficial appreciation of evidence by the Tribunal can justify interference, and the adjudicating authority's finding of clandestine removal, with consequential duty, penalty and interest, was restored. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373541