https://www.taxtmi.com/caselaws?id=117911 The appeals against duty demands, penalties, and interest imposed on a manufacturer of cotton yarn and two purchasers were allowed. The court found that the Revenue's evidence did not align with statutory records, machinery installation intimation, and verification reports, which indicated production and clearance of both yarn types. The reliance on the Chairman's statement was deemed insufficient, and delayed verification with purchasers did not yield incriminating evidence. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief to the appellants. en-us Thu, 02 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117911 The appeals against duty demands, penalties, and interest imposed on a manufacturer of cotton yarn and two purchasers were allowed. The court found that the Revenue's evidence did not align with statutory records, machinery installation intimation, and verification reports, which indicated production and clearance of both yarn types. The reliance on the Chairman's statement was deemed insufficient, and delayed verification with purchasers did not yield incriminating evidence. Consequently, the impugned order was set aside, and the appeals were allowed with consequential relief to the appellants. Case-Laws Central Excise Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117911