https://www.taxtmi.com/caselaws?id=108358 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Jindal Strips Limited, setting aside the duty demand of approximately Rs. 3.5 lakhs and a penalty of Rs. 5,000 imposed on them. The Tribunal found the allegation of clandestine manufacturing and removal of goods lacking concrete evidence and rejected the Commissioner's conclusion that the appellant had manufactured excisable goods without paying central excise duty. The Tribunal emphasized the importance of tangible evidence in establishing charges and ruled in favor of the appellant, overturning the duty demand and penalty. en-us Mon, 02 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108358 The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. Jindal Strips Limited, setting aside the duty demand of approximately Rs. 3.5 lakhs and a penalty of Rs. 5,000 imposed on them. The Tribunal found the allegation of clandestine manufacturing and removal of goods lacking concrete evidence and rejected the Commissioner's conclusion that the appellant had manufactured excisable goods without paying central excise duty. The Tribunal emphasized the importance of tangible evidence in establishing charges and ruled in favor of the appellant, overturning the duty demand and penalty. Case-Laws Central Excise Mon, 02 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108358