https://www.taxtmi.com/caselaws?id=206755 The Tribunal found that the Revenue failed to substantiate allegations of clandestine manufacture and removal by M/s. Shree Nathjee Industries. Due to lack of conclusive evidence, flawed capacity calculations, and absence of financial trail linking activities to the manufacturing unit, the demand and penalties were set aside. The meticulous records of trading units and insufficient corroboration led to the release of confiscated goods. Appeals were allowed, and the confiscation was deemed unjustified. en-us Fri, 04 Feb 2011 00:00:00 +0530 Wed, 19 Oct 2011 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206755 The Tribunal found that the Revenue failed to substantiate allegations of clandestine manufacture and removal by M/s. Shree Nathjee Industries. Due to lack of conclusive evidence, flawed capacity calculations, and absence of financial trail linking activities to the manufacturing unit, the demand and penalties were set aside. The meticulous records of trading units and insufficient corroboration led to the release of confiscated goods. Appeals were allowed, and the confiscation was deemed unjustified. Case-Laws Central Excise Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206755