https://www.taxtmi.com/caselaws?id=414874 The CESTAT Mumbai dismissed appeals concerning clandestine removal of M.S. Ingots. The tribunal held that clandestine activities are conducted secretly and don't leave complete evidence trails, requiring decisions based on available evidence within preponderance of probability. The appellant's director's admissions and confessions, along with sufficient evidence, established the case against appellants. The tribunal rejected arguments about earlier show cause notices, noting the previous demand was presumptive based on electricity consumption studies. Appellants failed to provide dismissal documentation and were found complicit in planned clandestine clearance activities. Their recorded statements under Section 14 of Central Excise Act, 1944 admitted involvement, justifying imposed penalties. en-us Mon, 15 Nov 2021 00:00:00 +0530 Mon, 03 Mar 2025 13:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414874 The CESTAT Mumbai dismissed appeals concerning clandestine removal of M.S. Ingots. The tribunal held that clandestine activities are conducted secretly and don't leave complete evidence trails, requiring decisions based on available evidence within preponderance of probability. The appellant's director's admissions and confessions, along with sufficient evidence, established the case against appellants. The tribunal rejected arguments about earlier show cause notices, noting the previous demand was presumptive based on electricity consumption studies. Appellants failed to provide dismissal documentation and were found complicit in planned clandestine clearance activities. Their recorded statements under Section 14 of Central Excise Act, 1944 admitted involvement, justifying imposed penalties. Case-Laws Central Excise Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414874