https://www.taxtmi.com/caselaws?id=441031 The Tribunal overturned the Commissioner's decision to demand Central Excise Duty, interest, and penalty totaling Rs. 4,30,13,520, as the Appellant was not proven to be the manufacturer involved in clandestine removal of cigarettes. The investigation lacked concrete evidence, heavily relying on third-party statements without corroboration. The Tribunal emphasized the need for direct, affirmative evidence in serious cases like clandestine removal, leading to the appeal's success and dismissal of the duty demand. en-us Fri, 28 Jul 2023 00:00:00 +0530 Mon, 31 Jul 2023 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441031 The Tribunal overturned the Commissioner's decision to demand Central Excise Duty, interest, and penalty totaling Rs. 4,30,13,520, as the Appellant was not proven to be the manufacturer involved in clandestine removal of cigarettes. The investigation lacked concrete evidence, heavily relying on third-party statements without corroboration. The Tribunal emphasized the need for direct, affirmative evidence in serious cases like clandestine removal, leading to the appeal's success and dismissal of the duty demand. Case-Laws Central Excise Fri, 28 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441031