https://www.taxtmi.com/caselaws?id=288092 The Commissioner's decision to drop duty demands and reject the confiscation and fines on goods within the factory premises was upheld. The Revenue's appeal was dismissed as there was insufficient evidence to prove clandestine removal of processed fabrics and intention to evade duty. The Commissioner emphasized the necessity of corroborative evidence and proper investigation in such cases, highlighting that without independent verification, charges of clandestine removal cannot be sustained. The importance of burden of proof lying with the Department in cases of clandestine removal was reiterated, leading to the rejection of the Revenue's claims. en-us Fri, 04 Apr 2003 00:00:00 +0530 Tue, 19 May 2020 12:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288092 The Commissioner's decision to drop duty demands and reject the confiscation and fines on goods within the factory premises was upheld. The Revenue's appeal was dismissed as there was insufficient evidence to prove clandestine removal of processed fabrics and intention to evade duty. The Commissioner emphasized the necessity of corroborative evidence and proper investigation in such cases, highlighting that without independent verification, charges of clandestine removal cannot be sustained. The importance of burden of proof lying with the Department in cases of clandestine removal was reiterated, leading to the rejection of the Revenue's claims. Case-Laws Central Excise Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288092