https://www.taxtmi.com/caselaws?id=201540 The Appellate Tribunal CESTAT, NEW DELHI upheld the decision of the Commissioner (Appeals) to dismiss the appeal in a case involving allegations of goods clearance method. Despite the appellant's denial and request for cross-examination, the Tribunal relied on oral evidence and industry practices to support the conclusion that the appellant's activities aligned with the allegations. The dismissal was based on the evidence presented, emphasizing the credibility of statements and trade practices as key factors in the decision. en-us Tue, 01 Sep 2009 00:00:00 +0530 Fri, 14 Jan 2011 15:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201540 The Appellate Tribunal CESTAT, NEW DELHI upheld the decision of the Commissioner (Appeals) to dismiss the appeal in a case involving allegations of goods clearance method. Despite the appellant's denial and request for cross-examination, the Tribunal relied on oral evidence and industry practices to support the conclusion that the appellant's activities aligned with the allegations. The dismissal was based on the evidence presented, emphasizing the credibility of statements and trade practices as key factors in the decision. Case-Laws Central Excise Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201540