https://www.taxtmi.com/caselaws?id=427794 The appeal was allowed in favor of the appellant as the Tribunal found that the confiscation, redemption fine, and penalty for unaccounted Lead Ingots were not justified. The Tribunal emphasized the importance of corroborative evidence, procedural compliance, and the burden of proof on the department to establish clandestine removal of goods. Conflicting decisions in the show cause notices and lack of tangible evidence led to the reversal of the Commissioner (Appeals) order, highlighting the necessity of substantial proof in such cases. en-us Fri, 16 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 07:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427794 The appeal was allowed in favor of the appellant as the Tribunal found that the confiscation, redemption fine, and penalty for unaccounted Lead Ingots were not justified. The Tribunal emphasized the importance of corroborative evidence, procedural compliance, and the burden of proof on the department to establish clandestine removal of goods. Conflicting decisions in the show cause notices and lack of tangible evidence led to the reversal of the Commissioner (Appeals) order, highlighting the necessity of substantial proof in such cases. Case-Laws Central Excise Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427794