https://www.taxtmi.com/caselaws?id=387717 The Appellate Tribunal CESTAT ALLAHABAD upheld the decision of the Commissioner (Appeals) in multiple appeals regarding allegations of clandestine activities against companies based on entries in loose papers. The Tribunal emphasized the necessity of corroborative evidence to substantiate such claims, ruling that mere entries in loose papers were insufficient. As the revenue failed to provide additional evidence, all appeals were rejected, affirming the lower authority's decision. The judgment highlighted the importance of concrete proof in cases of clandestine activities, ensuring a fair adjudication process in excise duty disputes. en-us Wed, 10 Jul 2019 00:00:00 +0530 Wed, 30 Oct 2019 13:58:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387717 The Appellate Tribunal CESTAT ALLAHABAD upheld the decision of the Commissioner (Appeals) in multiple appeals regarding allegations of clandestine activities against companies based on entries in loose papers. The Tribunal emphasized the necessity of corroborative evidence to substantiate such claims, ruling that mere entries in loose papers were insufficient. As the revenue failed to provide additional evidence, all appeals were rejected, affirming the lower authority's decision. The judgment highlighted the importance of concrete proof in cases of clandestine activities, ensuring a fair adjudication process in excise duty disputes. Case-Laws Central Excise Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387717