https://www.taxtmi.com/caselaws?id=407536 The Tribunal ruled in favor of the appellant, setting aside the duty demand and interest while emphasizing the importance of concrete evidence to support charges of clandestine activities to avoid unjust penalties. The duty demand of &8377; 35,98,637/- for the period October 2013 to March 2014 was found to lack justification as it was based on assumptions and presumptions without concrete evidence. The charge of clandestine clearance of excisable goods was deemed unsustainable due to the absence of positive evidence, leading to the decision to allow the appeal with consequential relief. en-us Wed, 12 May 2021 00:00:00 +0530 Thu, 13 May 2021 11:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407536 The Tribunal ruled in favor of the appellant, setting aside the duty demand and interest while emphasizing the importance of concrete evidence to support charges of clandestine activities to avoid unjust penalties. The duty demand of &8377; 35,98,637/- for the period October 2013 to March 2014 was found to lack justification as it was based on assumptions and presumptions without concrete evidence. The charge of clandestine clearance of excisable goods was deemed unsustainable due to the absence of positive evidence, leading to the decision to allow the appeal with consequential relief. Case-Laws Central Excise Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407536