https://www.taxtmi.com/caselaws?id=119928 The Tribunal allowed the appeals, setting aside the orders confirming duty demand, penalties, and confiscation. It was found that the seizure lacked valid procedures, as statements of drivers were not recorded by a Gazetted Officer, rendering them inadmissible. Without proper evidence, the revenue failed to prove duty evasion. Emphasizing the importance of legal procedures, the Tribunal ruled in favor of the appellant, highlighting the necessity of adhering to legal requirements in matters of duty enforcement. en-us Tue, 08 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119928 The Tribunal allowed the appeals, setting aside the orders confirming duty demand, penalties, and confiscation. It was found that the seizure lacked valid procedures, as statements of drivers were not recorded by a Gazetted Officer, rendering them inadmissible. Without proper evidence, the revenue failed to prove duty evasion. Emphasizing the importance of legal procedures, the Tribunal ruled in favor of the appellant, highlighting the necessity of adhering to legal requirements in matters of duty enforcement. Case-Laws Central Excise Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119928