https://www.taxtmi.com/caselaws?id=116575 The appellate tribunal set aside the orders confirming demands on the appellants due to procedural and substantive deficiencies in the department's case. The lack of Show Cause Notices specifically addressing duty demands, insufficient investigation into alleged collusion, failure to investigate funding of M/s. HCPL, absence of a Show Cause Notice to M/s. HCPL, and disputed ownership of goods cleared by M/s. HCPL weakened the department's position. The appeal was allowed, and the demands on the appellants were deemed unsustainable. en-us Tue, 30 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 17:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116575 The appellate tribunal set aside the orders confirming demands on the appellants due to procedural and substantive deficiencies in the department's case. The lack of Show Cause Notices specifically addressing duty demands, insufficient investigation into alleged collusion, failure to investigate funding of M/s. HCPL, absence of a Show Cause Notice to M/s. HCPL, and disputed ownership of goods cleared by M/s. HCPL weakened the department's position. The appeal was allowed, and the demands on the appellants were deemed unsustainable. Case-Laws Central Excise Tue, 30 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116575