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    <title>2019 (6) TMI 869 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order confirming the demand against the appellant and its Director, emphasizing the necessity for tangible evidence and thorough investigation to establish clandestine activities. The decision highlighted the importance of corroborative evidence and proper examination of various aspects, ultimately allowing both appeals due to insufficient evidence presented by the Department. The appellants&#039; arguments against fines and duty confirmation were considered, leading to the favorable outcome for the appellants.</description>
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      <description>The Tribunal set aside the impugned order confirming the demand against the appellant and its Director, emphasizing the necessity for tangible evidence and thorough investigation to establish clandestine activities. The decision highlighted the importance of corroborative evidence and proper examination of various aspects, ultimately allowing both appeals due to insufficient evidence presented by the Department. The appellants&#039; arguments against fines and duty confirmation were considered, leading to the favorable outcome for the appellants.</description>
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