https://www.taxtmi.com/caselaws?id=50176 The case outcome favored the appellants as the court highlighted deficiencies in the department's case, emphasizing the lack of evidence to support allegations based solely on octroi receipts. The judgment upheld the decision of the lower Appellate Authority, rejecting the department's contentions regarding multiple consignments on a single gate pass and the use of octroi receipts as the sole basis for determining clandestine removal. The Tribunal emphasized the need for additional evidence beyond octroi receipts to prove clandestine removal, ultimately dismissing the department's appeal. en-us Tue, 10 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50176 The case outcome favored the appellants as the court highlighted deficiencies in the department's case, emphasizing the lack of evidence to support allegations based solely on octroi receipts. The judgment upheld the decision of the lower Appellate Authority, rejecting the department's contentions regarding multiple consignments on a single gate pass and the use of octroi receipts as the sole basis for determining clandestine removal. The Tribunal emphasized the need for additional evidence beyond octroi receipts to prove clandestine removal, ultimately dismissing the department's appeal. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50176