https://www.taxtmi.com/caselaws?id=376526 The Tribunal set aside orders confirming duties and penalties, allowing all appeals with consequential relief. It found insufficient evidence linking currency confiscation to clandestine activities and emphasized the importance of tangible evidence and cross-examination. The Tribunal stressed the burden of proof on the Revenue and the need for corroborated evidence to establish allegations. Decisions from various High Courts supported this view. The case highlighted the necessity of concrete evidence in proving clandestine activities and underscored the significance of thorough assessment guided by legal principles and precedents. en-us Fri, 01 Mar 2019 00:00:00 +0530 Tue, 12 Mar 2019 07:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376526 The Tribunal set aside orders confirming duties and penalties, allowing all appeals with consequential relief. It found insufficient evidence linking currency confiscation to clandestine activities and emphasized the importance of tangible evidence and cross-examination. The Tribunal stressed the burden of proof on the Revenue and the need for corroborated evidence to establish allegations. Decisions from various High Courts supported this view. The case highlighted the necessity of concrete evidence in proving clandestine activities and underscored the significance of thorough assessment guided by legal principles and precedents. Case-Laws Central Excise Fri, 01 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376526