https://www.taxtmi.com/caselaws?id=54677 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal, confirming the setting aside of a demand based on entries in notebooks recovered from the respondent's premises. The Commissioner (Appeals) determined the notebooks were for internal goods movement only. Despite discrepancies in dispatch records, the Tribunal emphasized the need for tangible evidence to prove clandestine removal. The respondent's argument, supported by lack of evidence on excess procurement or production, led to the appeal's dismissal. The Tribunal upheld the impugned order, stressing the necessity of concrete proof in such cases. en-us Fri, 30 Sep 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54677 The Tribunal dismissed the Revenue's appeal against the Order-in-Appeal, confirming the setting aside of a demand based on entries in notebooks recovered from the respondent's premises. The Commissioner (Appeals) determined the notebooks were for internal goods movement only. Despite discrepancies in dispatch records, the Tribunal emphasized the need for tangible evidence to prove clandestine removal. The respondent's argument, supported by lack of evidence on excess procurement or production, led to the appeal's dismissal. The Tribunal upheld the impugned order, stressing the necessity of concrete proof in such cases. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54677