https://www.taxtmi.com/caselaws?id=437573 The Tribunal allowed the appeals, setting aside the Commissioner's orders confirming demand, interest, and penalty against the appellant company and its Director for alleged clandestine removal of goods. The Tribunal emphasized the need for tangible evidence beyond excess electricity consumption to establish clandestine activity, noting that suspicion alone cannot replace proof. The investigation's reliance on circumstantial evidence was deemed insufficient, leading to the conclusion that the confirmation of demand was not legally sustainable. en-us Thu, 23 Mar 2023 00:00:00 +0530 Tue, 09 May 2023 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437573 The Tribunal allowed the appeals, setting aside the Commissioner's orders confirming demand, interest, and penalty against the appellant company and its Director for alleged clandestine removal of goods. The Tribunal emphasized the need for tangible evidence beyond excess electricity consumption to establish clandestine activity, noting that suspicion alone cannot replace proof. The investigation's reliance on circumstantial evidence was deemed insufficient, leading to the conclusion that the confirmation of demand was not legally sustainable. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437573