https://www.taxtmi.com/caselaws?id=125138 The tribunal ruled in favor of the company, vacating the demand of duty and penalty of Rs. 93,104/-. The tribunal emphasized the lack of substantial evidence and the unreliability of witness statements, leading to the overturning of the Commissioner (Appeals) decision. The penalty was deemed unwarranted based on insufficient evidence, resulting in the appeal being allowed and the demand and penalty set aside. en-us Fri, 09 Jan 2009 00:00:00 +0530 Fri, 19 Oct 2012 18:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125138 The tribunal ruled in favor of the company, vacating the demand of duty and penalty of Rs. 93,104/-. The tribunal emphasized the lack of substantial evidence and the unreliability of witness statements, leading to the overturning of the Commissioner (Appeals) decision. The penalty was deemed unwarranted based on insufficient evidence, resulting in the appeal being allowed and the demand and penalty set aside. Case-Laws Central Excise Fri, 09 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125138