https://www.taxtmi.com/caselaws?id=51452 The Tribunal set aside the Commissioner's order confirming a duty demand and penalties against a firm and its partner for alleged clandestine removal of goods without paying duty. The Tribunal found that the seized diaries lacked detail and corroboration, emphasizing the need for independent evidence to prove such activities. The statement of the firm's manager was deemed inadmissible, and the allegation of using duplicate invoices lacked tangible evidence. Consequently, the Tribunal accepted the appeals of the appellants, concluding that the allegations were not substantiated beyond doubt. en-us Wed, 11 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 18:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51452 The Tribunal set aside the Commissioner's order confirming a duty demand and penalties against a firm and its partner for alleged clandestine removal of goods without paying duty. The Tribunal found that the seized diaries lacked detail and corroboration, emphasizing the need for independent evidence to prove such activities. The statement of the firm's manager was deemed inadmissible, and the allegation of using duplicate invoices lacked tangible evidence. Consequently, the Tribunal accepted the appeals of the appellants, concluding that the allegations were not substantiated beyond doubt. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51452