https://www.taxtmi.com/caselaws?id=752009 CESTAT Ahmedabad set aside duty demand of Rs. 2,22,48,302 against appellant firm for alleged clandestine removal. The tribunal found department's case relied primarily on seized diaries and buyer statements, but seizure from factory premises was not established, weakening evidentiary value. Cross-examination of buyers was denied without justifiable reason, making statements inadmissible. Third-party records and weighment slips lacked corroborative evidence. Duplicate invoices and rough accounts failed to substantiate removal allegations. The tribunal held revenue must prove clandestine removal beyond doubt with tangible evidence, which was absent. All penalties were set aside and appeals allowed. en-us Tue, 23 Apr 2024 00:00:00 +0530 Wed, 01 May 2024 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752009 CESTAT Ahmedabad set aside duty demand of Rs. 2,22,48,302 against appellant firm for alleged clandestine removal. The tribunal found department's case relied primarily on seized diaries and buyer statements, but seizure from factory premises was not established, weakening evidentiary value. Cross-examination of buyers was denied without justifiable reason, making statements inadmissible. Third-party records and weighment slips lacked corroborative evidence. Duplicate invoices and rough accounts failed to substantiate removal allegations. The tribunal held revenue must prove clandestine removal beyond doubt with tangible evidence, which was absent. All penalties were set aside and appeals allowed. Case-Laws Central Excise Tue, 23 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752009