https://www.taxtmi.com/highlights?id=77037 Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants. en-us Thu, 02 May 2024 08:21:38 +0530 Thu, 02 May 2024 08:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77037 Clandestine removal - The department relied on statements, diaries, and records, which the appellants contested, citing coercion and lack of corroboration. The Tribunal found discrepancies in the evidence, particularly regarding the validity of diaries and reliability of statements. Lack of tangible evidence and corroboration led to the dismissal of duty demands and penalties imposed on the appellants. The Tribunal emphasized the importance of corroborative evidence in such cases and concluded in favor of the appellants. Highlights Central Excise Thu, 02 May 2024 08:21:38 +0530 https://www.taxtmi.com/highlights?id=77037