https://www.taxtmi.com/caselaws?id=116638 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, M/s. Shangrila Latex Industries Pvt. Ltd., in a case involving discrepancies in production records and alleged clandestine clearance of hand gloves and women condoms without duty payment. The Tribunal found the Commissioner's imposition of duty, penalties, and confiscation unsustainable due to insufficient evidence and accepted the appellants' explanations regarding production processes, lack of market demand for female condoms, and absence of proof for clandestine activities. The Tribunal emphasized the importance of tangible evidence to support allegations of clandestine activities, ultimately providing consequential relief to the appellants. en-us Fri, 21 Oct 2005 00:00:00 +0530 Thu, 14 Jun 2012 14:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116638 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, M/s. Shangrila Latex Industries Pvt. Ltd., in a case involving discrepancies in production records and alleged clandestine clearance of hand gloves and women condoms without duty payment. The Tribunal found the Commissioner's imposition of duty, penalties, and confiscation unsustainable due to insufficient evidence and accepted the appellants' explanations regarding production processes, lack of market demand for female condoms, and absence of proof for clandestine activities. The Tribunal emphasized the importance of tangible evidence to support allegations of clandestine activities, ultimately providing consequential relief to the appellants. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116638