https://www.taxtmi.com/caselaws?id=51694 The Tribunal set aside the Order-in-Appeal confirming demands on allegations of clandestine manufacture and removal of cotton yarns due to insufficient evidence beyond discrepancies in production slips and gate pass records. Physical verification showed no irregularities, consignees confirmed genuineness, and the Managing Director explained discrepancies adequately. Emphasizing the need for corroborative evidence, the Tribunal ruled that private registers alone are inadequate to prove clandestine activities. Lack of evidence on excess production or sales without duty payment led to the appeal's success, highlighting the importance of substantial evidence in such cases. en-us Fri, 29 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51694 The Tribunal set aside the Order-in-Appeal confirming demands on allegations of clandestine manufacture and removal of cotton yarns due to insufficient evidence beyond discrepancies in production slips and gate pass records. Physical verification showed no irregularities, consignees confirmed genuineness, and the Managing Director explained discrepancies adequately. Emphasizing the need for corroborative evidence, the Tribunal ruled that private registers alone are inadequate to prove clandestine activities. Lack of evidence on excess production or sales without duty payment led to the appeal's success, highlighting the importance of substantial evidence in such cases. Case-Laws Central Excise Fri, 29 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51694