https://www.taxtmi.com/caselaws?id=111510 The Tribunal set aside the adjudication order confirming duty and penalties on a manufacturer for manufacturing and clearing diesel engines without duty payment. Lack of physical verification by the Revenue Authority, denial of cross-examination of bank officers, and discrepancies in statements led to the unsustainability of the allegations. The importance of concrete evidence, providing relevant documents for verification, and the necessity of tangible evidence in charges of clandestine removal were emphasized. The decision revoked penalties on dealers and other appellants, highlighting the need for solid proof in such cases. en-us Thu, 11 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111510 The Tribunal set aside the adjudication order confirming duty and penalties on a manufacturer for manufacturing and clearing diesel engines without duty payment. Lack of physical verification by the Revenue Authority, denial of cross-examination of bank officers, and discrepancies in statements led to the unsustainability of the allegations. The importance of concrete evidence, providing relevant documents for verification, and the necessity of tangible evidence in charges of clandestine removal were emphasized. The decision revoked penalties on dealers and other appellants, highlighting the need for solid proof in such cases. Case-Laws Central Excise Thu, 11 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111510