https://www.taxtmi.com/caselaws?id=126067 The Appellate Tribunal upheld the decision of the lower appellate authority, ruling that the duty demand and penalty imposed on M/s. CSM were legally unsustainable. The Tribunal found discrepancies in the seized documents and lack of concrete evidence linking the alleged duty evasion to actual transactions. The lack of corroborative evidence beyond records of M/s. KTC led to the rejection of the Revenue's appeal, emphasizing the insufficiency of evidence to support the duty demand against M/s. CSM. en-us Tue, 03 Mar 2009 00:00:00 +0530 Wed, 02 Aug 2017 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126067 The Appellate Tribunal upheld the decision of the lower appellate authority, ruling that the duty demand and penalty imposed on M/s. CSM were legally unsustainable. The Tribunal found discrepancies in the seized documents and lack of concrete evidence linking the alleged duty evasion to actual transactions. The lack of corroborative evidence beyond records of M/s. KTC led to the rejection of the Revenue's appeal, emphasizing the insufficiency of evidence to support the duty demand against M/s. CSM. Case-Laws Central Excise Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126067