https://www.taxtmi.com/caselaws?id=381747 The appeal against the demand of Central Excise duty and penalty, involving allegations of clandestine clearance through trading firms, was successful. The Tribunal ruled that the charge could not be sustained solely based on a statement without corroborative evidence. A letter requesting not to extend the inquiry was not considered as evidence. Emphasizing the necessity of corroborative evidence, the Tribunal found the Revenue failed to substantiate the charge, leading to the appeals being allowed on 14.11.2018. en-us Wed, 14 Nov 2018 00:00:00 +0530 Wed, 19 Jun 2019 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381747 The appeal against the demand of Central Excise duty and penalty, involving allegations of clandestine clearance through trading firms, was successful. The Tribunal ruled that the charge could not be sustained solely based on a statement without corroborative evidence. A letter requesting not to extend the inquiry was not considered as evidence. Emphasizing the necessity of corroborative evidence, the Tribunal found the Revenue failed to substantiate the charge, leading to the appeals being allowed on 14.11.2018. Case-Laws Central Excise Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381747