https://www.taxtmi.com/caselaws?id=378819 The tribunal overturned a duty demand against an appellant accused of clandestine removal of goods. The appellant, engaged in manufacturing, faced allegations after no stock was found at a leased factory post-termination. Despite paying duty on goods sold as waste in 2015, the Revenue pursued the duty demand. The tribunal deemed the Revenue's case contradictory and lacking evidence, noting the appellant's compliance with ER-1 returns. With no proof of clandestine removal and failure to investigate buyers, the duty demand was dismissed, granting relief to the appellant. en-us Wed, 13 Mar 2019 00:00:00 +0530 Tue, 23 Apr 2019 06:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378819 The tribunal overturned a duty demand against an appellant accused of clandestine removal of goods. The appellant, engaged in manufacturing, faced allegations after no stock was found at a leased factory post-termination. Despite paying duty on goods sold as waste in 2015, the Revenue pursued the duty demand. The tribunal deemed the Revenue's case contradictory and lacking evidence, noting the appellant's compliance with ER-1 returns. With no proof of clandestine removal and failure to investigate buyers, the duty demand was dismissed, granting relief to the appellant. Case-Laws Central Excise Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378819