https://www.taxtmi.com/caselaws?id=416192 The Tribunal allowed the appeal by the assessee against the Order confirming a demand of Central Excise duty, interest, and penalty for alleged clandestine production and removal of finished goods without payment of duty. The Tribunal found the Revenue's case lacking in concrete evidence to support the allegations of clandestine activities, emphasizing the necessity of tangible, direct, and incontrovertible evidence. The reliance solely on seized documents was deemed insufficient, leading to the setting aside of the impugned order due to the absence of corroborative tangible evidence. en-us Tue, 21 Dec 2021 00:00:00 +0530 Fri, 05 Aug 2022 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416192 The Tribunal allowed the appeal by the assessee against the Order confirming a demand of Central Excise duty, interest, and penalty for alleged clandestine production and removal of finished goods without payment of duty. The Tribunal found the Revenue's case lacking in concrete evidence to support the allegations of clandestine activities, emphasizing the necessity of tangible, direct, and incontrovertible evidence. The reliance solely on seized documents was deemed insufficient, leading to the setting aside of the impugned order due to the absence of corroborative tangible evidence. Case-Laws Central Excise Tue, 21 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416192