https://www.taxtmi.com/caselaws?id=281721 The Tribunal set aside the duty demand and penalty imposed on the appellant for alleged clandestine removal of goods. The decision was based on the lack of concrete evidence and corroborative proof supporting the Revenue's claims, emphasizing the necessity for substantiation beyond assumptions. The Tribunal criticized the reliance on private note books without additional verification and highlighted the insufficiency of the watchman's statements as standalone evidence. Ultimately, the appeal was allowed, providing relief to the appellant against the confirmed duty demand and penalty. en-us Fri, 13 Apr 2007 00:00:00 +0530 Wed, 03 Jul 2019 10:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281721 The Tribunal set aside the duty demand and penalty imposed on the appellant for alleged clandestine removal of goods. The decision was based on the lack of concrete evidence and corroborative proof supporting the Revenue's claims, emphasizing the necessity for substantiation beyond assumptions. The Tribunal criticized the reliance on private note books without additional verification and highlighted the insufficiency of the watchman's statements as standalone evidence. Ultimately, the appeal was allowed, providing relief to the appellant against the confirmed duty demand and penalty. Case-Laws Central Excise Fri, 13 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281721