https://www.taxtmi.com/caselaws?id=391189 The Tribunal rejected the appeals due to lack of corroborative evidence provided by the Revenue. Emphasizing the need for substantial evidence to prove clandestine clearances and the improper availment of CENVAT credit, the Tribunal found the charges unsustainable based on pen drive data and non-genuine documents. No penalty was imposed as the allegations lacked substantiation, leading to the dismissal of the appeals without costs awarded. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 07 Nov 2020 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391189 The Tribunal rejected the appeals due to lack of corroborative evidence provided by the Revenue. Emphasizing the need for substantial evidence to prove clandestine clearances and the improper availment of CENVAT credit, the Tribunal found the charges unsustainable based on pen drive data and non-genuine documents. No penalty was imposed as the allegations lacked substantiation, leading to the dismissal of the appeals without costs awarded. Case-Laws Central Excise Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391189