https://www.taxtmi.com/caselaws?id=382404 The Tribunal set aside the impugned order, allowing the appeals filed by the appellants, M/s Waryam Steel Castings Pvt. Ltd., with no penalties imposed. The Revenue failed to substantiate the charge of clandestine manufacture and removal of goods, as no concrete evidence was presented to prove the allegations. Procedural lapses in witness examination and lack of corroborative evidence from third-party premises weakened the Revenue's case, emphasizing the necessity of tangible and affirmative evidence to establish clandestine activities. en-us Thu, 23 May 2019 00:00:00 +0530 Wed, 03 Jul 2019 06:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382404 The Tribunal set aside the impugned order, allowing the appeals filed by the appellants, M/s Waryam Steel Castings Pvt. Ltd., with no penalties imposed. The Revenue failed to substantiate the charge of clandestine manufacture and removal of goods, as no concrete evidence was presented to prove the allegations. Procedural lapses in witness examination and lack of corroborative evidence from third-party premises weakened the Revenue's case, emphasizing the necessity of tangible and affirmative evidence to establish clandestine activities. Case-Laws Central Excise Thu, 23 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382404