https://www.taxtmi.com/caselaws?id=52042 The Tribunal set aside the duty confirmation against the manufacturer for clandestine removal, based on the lack of evidence besides Balance Sheet figures. The Tribunal emphasized that differences between financial accounts and RG-I figures are insufficient to prove clandestine removal without independent corroboration. As the Revenue failed to provide affirmative evidence, the burden of proving clandestine clearance was not met. Consequently, the Tribunal ruled in favor of the appellants, granting consequential relief and disposing of Stay Petitions. en-us Wed, 02 Jul 2003 00:00:00 +0530 Thu, 30 Sep 2010 13:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52042 The Tribunal set aside the duty confirmation against the manufacturer for clandestine removal, based on the lack of evidence besides Balance Sheet figures. The Tribunal emphasized that differences between financial accounts and RG-I figures are insufficient to prove clandestine removal without independent corroboration. As the Revenue failed to provide affirmative evidence, the burden of proving clandestine clearance was not met. Consequently, the Tribunal ruled in favor of the appellants, granting consequential relief and disposing of Stay Petitions. Case-Laws Central Excise Wed, 02 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52042