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2017 (11) TMI 1295 - AT - Central ExciseClandestine removal - search was conducted on 06.05.1994 and since then the case has travelled widely for more than 23 years - Held that: - not even a single bill portraying fictitious sale was located by the investigating team - nothing will come out even on remand when no additional material/evidence is available with the Department and that too after a lapse of considerable period. Hence, in the interest of justice and to put the controversy at rest, by giving benefit of doubt, and, more particularly, when the allegations are not corroborated by supporting documents, we set aside the impugned order and allow the appeals - decided in favor of appellant-assessee.
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