https://www.taxtmi.com/caselaws?id=448178 The Tribunal set aside the impugned order against the appellant, a plywood and board manufacturer, accused of evading Central Excise duty through clandestine removal of goods. The Tribunal found the Department's evidence insufficient, as it relied solely on weighment slips for formaldehyde without investigating the actual receipt, procurement of other materials, or production processes. The Tribunal noted that serious allegations like clandestine removal require more substantial evidence than mere mathematical calculations. Consequently, the appeal was allowed, and the Department's case was dismissed due to the lack of clinching evidence. en-us Fri, 12 Jan 2024 00:00:00 +0530 Sat, 13 Jan 2024 08:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448178 The Tribunal set aside the impugned order against the appellant, a plywood and board manufacturer, accused of evading Central Excise duty through clandestine removal of goods. The Tribunal found the Department's evidence insufficient, as it relied solely on weighment slips for formaldehyde without investigating the actual receipt, procurement of other materials, or production processes. The Tribunal noted that serious allegations like clandestine removal require more substantial evidence than mere mathematical calculations. Consequently, the appeal was allowed, and the Department's case was dismissed due to the lack of clinching evidence. Case-Laws Central Excise Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448178