https://www.taxtmi.com/caselaws?id=121311 The Tribunal ruled in favor of the appellant, setting aside the duty demand and penalty imposed for alleged clandestine removal of ceramic glazed tiles. The decision was based on the lack of concrete evidence supporting the Revenue's case, primarily relying on a retracted confessional statement. The appellant successfully argued that ceramic frit was not a primary raw material for tile manufacture, supported by industry norms. Consequently, the impugned order was overturned, providing relief to the appellant. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121311 The Tribunal ruled in favor of the appellant, setting aside the duty demand and penalty imposed for alleged clandestine removal of ceramic glazed tiles. The decision was based on the lack of concrete evidence supporting the Revenue's case, primarily relying on a retracted confessional statement. The appellant successfully argued that ceramic frit was not a primary raw material for tile manufacture, supported by industry norms. Consequently, the impugned order was overturned, providing relief to the appellant. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121311