https://www.taxtmi.com/caselaws?id=396686 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant in a case involving alleged clandestine procurement and clearance of goods. The Department relied on third-party evidence without conducting investigations at the appellant's premises. The Tribunal emphasized the need for concrete evidence to prove clandestine activities and found no direct evidence linking the appellant to the alleged activities. Consequently, the recovery of Central Excise duty, interest, and penalties was deemed to have no legal basis, leading to the appeal being allowed in favor of the appellant. en-us Wed, 30 Oct 2019 00:00:00 +0530 Thu, 16 Jul 2020 08:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396686 The Tribunal set aside the Order-in-Appeal, ruling in favor of the appellant in a case involving alleged clandestine procurement and clearance of goods. The Department relied on third-party evidence without conducting investigations at the appellant's premises. The Tribunal emphasized the need for concrete evidence to prove clandestine activities and found no direct evidence linking the appellant to the alleged activities. Consequently, the recovery of Central Excise duty, interest, and penalties was deemed to have no legal basis, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396686