https://www.taxtmi.com/caselaws?id=121017 The Tribunal partially allowed the appeal of M/s. JMD Alloys Ltd., confirming the action against M/s. Shyam Enterprise as proper. The appeal of Shri Ram Pratap Singh was fully allowed, absolving him of any charges. M/s. Shyam Enterprises' appeal was dismissed. The judgment emphasized the importance of concrete evidence and proper verification in determining liability for unaccounted goods and duty payments, requiring proof beyond reasonable doubt before imposing penalties. en-us Wed, 07 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 10:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121017 The Tribunal partially allowed the appeal of M/s. JMD Alloys Ltd., confirming the action against M/s. Shyam Enterprise as proper. The appeal of Shri Ram Pratap Singh was fully allowed, absolving him of any charges. M/s. Shyam Enterprises' appeal was dismissed. The judgment emphasized the importance of concrete evidence and proper verification in determining liability for unaccounted goods and duty payments, requiring proof beyond reasonable doubt before imposing penalties. Case-Laws Central Excise Wed, 07 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121017