https://www.taxtmi.com/caselaws?id=203747 The Tribunal set aside the confirmation of central excise duty demand and penalties imposed on M/s. Galaxy Textiles and its authorized signatory, noting discrepancies in statements and lack of independent evidence supporting clandestine removal allegations. The Tribunal emphasized the need for positive evidence beyond shortages detected during visits to establish illicit removal. As no further evidence corroborated the allegations, the impugned order was overturned, and the appeals were allowed with consequential relief to the appellants. en-us Tue, 13 Jul 2010 00:00:00 +0530 Thu, 19 May 2011 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203747 The Tribunal set aside the confirmation of central excise duty demand and penalties imposed on M/s. Galaxy Textiles and its authorized signatory, noting discrepancies in statements and lack of independent evidence supporting clandestine removal allegations. The Tribunal emphasized the need for positive evidence beyond shortages detected during visits to establish illicit removal. As no further evidence corroborated the allegations, the impugned order was overturned, and the appeals were allowed with consequential relief to the appellants. Case-Laws Central Excise Tue, 13 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203747