https://www.taxtmi.com/caselaws?id=33486 The Tribunal upheld the order of the Commissioner (Appeals) in a case involving appeals by the Department against the confiscation of cement and imposition of duty and penalties. The Department's reliance on a retracted statement and insufficient corroborative evidence for clandestine removal of goods led to the rejection of their appeals. The Tribunal found the demand for duty unwarranted due to the lack of tangible evidence, such as payment records, transportation details, and proper verification of data. Consequently, the Department's appeals were dismissed, affirming the decision of the Commissioner (Appeals). en-us Fri, 18 Jul 2008 00:00:00 +0530 Mon, 18 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33486 The Tribunal upheld the order of the Commissioner (Appeals) in a case involving appeals by the Department against the confiscation of cement and imposition of duty and penalties. The Department's reliance on a retracted statement and insufficient corroborative evidence for clandestine removal of goods led to the rejection of their appeals. The Tribunal found the demand for duty unwarranted due to the lack of tangible evidence, such as payment records, transportation details, and proper verification of data. Consequently, the Department's appeals were dismissed, affirming the decision of the Commissioner (Appeals). Case-Laws Central Excise Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33486