https://www.taxtmi.com/caselaws?id=48333 The High Court of Kerala at Ernakulam reviewed a case involving the clandestine removal of goods without duty payment. The Tribunal's decision to cancel the duty demand was overturned due to failure to consider key evidence provided by the department, leading to a lack of reasonable inferences drawn. The Court emphasized the respondent's obligation to explain transactions when prima facie evidence is established and directed the Tribunal to rehear the case, considering all materials gathered by the department and issuing new orders within four months. en-us Wed, 18 Jun 2008 00:00:00 +0530 Wed, 04 Aug 2010 09:40:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48333 The High Court of Kerala at Ernakulam reviewed a case involving the clandestine removal of goods without duty payment. The Tribunal's decision to cancel the duty demand was overturned due to failure to consider key evidence provided by the department, leading to a lack of reasonable inferences drawn. The Court emphasized the respondent's obligation to explain transactions when prima facie evidence is established and directed the Tribunal to rehear the case, considering all materials gathered by the department and issuing new orders within four months. Case-Laws Central Excise Wed, 18 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48333