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    <title>2003 (7) TMI 130 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to set aside the demands for clandestine removal due to insufficient evidence. The appellant&#039;s reliance on private chits and admissions was deemed inadequate. The Tribunal emphasized the necessity of concrete evidence, such as purchase of inputs and excess power consumption, to substantiate claims of clandestine activities.</description>
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      <title>2003 (7) TMI 130 - CESTAT, CHENNAI</title>
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      <description>The Tribunal upheld the Commissioner&#039;s decision to set aside the demands for clandestine removal due to insufficient evidence. The appellant&#039;s reliance on private chits and admissions was deemed inadequate. The Tribunal emphasized the necessity of concrete evidence, such as purchase of inputs and excess power consumption, to substantiate claims of clandestine activities.</description>
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