https://www.taxtmi.com/caselaws?id=762694 Delhi HC dismissed Revenue's appeal against CESTAT order in clandestine removal case involving 3500 Kgs copper scrap shortage. CESTAT found Revenue's evidence sketchy without concrete corroboration, failing to meet minimum credible proof standards for clandestine removal charges. HC upheld CESTAT's finding that adjudication proceedings require preponderance of probability standard, not proof beyond doubt as in criminal cases. Court ruled Revenue must establish charges through logical conclusions, not presumptions or assumptions. Assessee's voluntary duty deposit to avoid litigation cannot alone confirm duty demand. Appeal dismissed as CESTAT's meticulous evidence examination revealed insufficient tangible proof of clandestine manufacture and clearance. en-us Thu, 05 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762694 Delhi HC dismissed Revenue's appeal against CESTAT order in clandestine removal case involving 3500 Kgs copper scrap shortage. CESTAT found Revenue's evidence sketchy without concrete corroboration, failing to meet minimum credible proof standards for clandestine removal charges. HC upheld CESTAT's finding that adjudication proceedings require preponderance of probability standard, not proof beyond doubt as in criminal cases. Court ruled Revenue must establish charges through logical conclusions, not presumptions or assumptions. Assessee's voluntary duty deposit to avoid litigation cannot alone confirm duty demand. Appeal dismissed as CESTAT's meticulous evidence examination revealed insufficient tangible proof of clandestine manufacture and clearance. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762694