https://www.taxtmi.com/caselaws?id=447681 CESTAT New Delhi dismissed the department's appeal challenging the Principal Commissioner's order exonerating the respondent from clandestine removal charges. The tribunal upheld findings that the department failed to substantiate allegations of unauthorized removal of excisable goods to various parties through corroborative evidence. The Principal Commissioner's meticulous examination of records, including audited sales figures and excise duty computations, established no clandestine removal occurred. The department could not demonstrate specific errors in the reconciliation of figures or challenge the categorical findings that proper investigations were not conducted at supplier premises. The charges required clinching evidence beyond presumptions and assumptions, which the department failed to provide across all alleged transactions. en-us Wed, 20 Dec 2023 00:00:00 +0530 Wed, 03 Jan 2024 08:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447681 CESTAT New Delhi dismissed the department's appeal challenging the Principal Commissioner's order exonerating the respondent from clandestine removal charges. The tribunal upheld findings that the department failed to substantiate allegations of unauthorized removal of excisable goods to various parties through corroborative evidence. The Principal Commissioner's meticulous examination of records, including audited sales figures and excise duty computations, established no clandestine removal occurred. The department could not demonstrate specific errors in the reconciliation of figures or challenge the categorical findings that proper investigations were not conducted at supplier premises. The charges required clinching evidence beyond presumptions and assumptions, which the department failed to provide across all alleged transactions. Case-Laws Central Excise Wed, 20 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447681