https://www.taxtmi.com/caselaws?id=381777 The Tribunal set aside the orders regarding clandestine clearance of sponge iron and MS Ingots, as the Department failed to provide sufficient corroborative evidence to support duty demands. The burden of proof was highlighted to rest on the Department, which solely relied on the Managing Director's statement without additional evidence. Due to the lack of proper evidence and investigative shortcomings, the Tribunal deemed the demand unsustainable and ruled the penalty not imposable for both appellants, ultimately allowing their appeals. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381777 The Tribunal set aside the orders regarding clandestine clearance of sponge iron and MS Ingots, as the Department failed to provide sufficient corroborative evidence to support duty demands. The burden of proof was highlighted to rest on the Department, which solely relied on the Managing Director's statement without additional evidence. Due to the lack of proper evidence and investigative shortcomings, the Tribunal deemed the demand unsustainable and ruled the penalty not imposable for both appellants, ultimately allowing their appeals. Case-Laws Central Excise Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381777