https://www.taxtmi.com/caselaws?id=119321 The Appellate Tribunal CESTAT, New Delhi allowed the appeals of a company and its director, setting aside the duty demand and penalties amounting to Rs. 57,45,425/- imposed for alleged evasion. The Tribunal found discrepancies in the revenue's argument, emphasizing that non-payment of duty on plywood did not imply non-manufacture of panel doors. Lack of verifiable evidence, including uncorroborated statements from traders and raw material suppliers, weakened the revenue's case. The Tribunal ruled that charges of clandestine removal must be supported by tangible evidence, ultimately concluding in favor of the appellants on 22-8-2005. en-us Mon, 22 Aug 2005 00:00:00 +0530 Tue, 10 Jul 2012 13:20:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119321 The Appellate Tribunal CESTAT, New Delhi allowed the appeals of a company and its director, setting aside the duty demand and penalties amounting to Rs. 57,45,425/- imposed for alleged evasion. The Tribunal found discrepancies in the revenue's argument, emphasizing that non-payment of duty on plywood did not imply non-manufacture of panel doors. Lack of verifiable evidence, including uncorroborated statements from traders and raw material suppliers, weakened the revenue's case. The Tribunal ruled that charges of clandestine removal must be supported by tangible evidence, ultimately concluding in favor of the appellants on 22-8-2005. Case-Laws Central Excise Mon, 22 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119321