https://www.taxtmi.com/caselaws?id=216827 The Tribunal set aside the Commissioner's decision confirming duty demand, penalty, and confiscation of assets against the appellants for clandestine removal of goods. The Tribunal found discrepancies in raw material records but accepted the appellants' defense of transferring materials between units, supported by balance sheets. The denial of cross-examination was deemed non-prejudicial, and issues of limitation and penalty were not addressed in detail. The Department's lack of evidence on clandestine removal led the Tribunal to allow the appeals, concluding in favor of the appellants. en-us Wed, 27 Jul 2011 00:00:00 +0530 Sat, 08 Sep 2012 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216827 The Tribunal set aside the Commissioner's decision confirming duty demand, penalty, and confiscation of assets against the appellants for clandestine removal of goods. The Tribunal found discrepancies in raw material records but accepted the appellants' defense of transferring materials between units, supported by balance sheets. The denial of cross-examination was deemed non-prejudicial, and issues of limitation and penalty were not addressed in detail. The Department's lack of evidence on clandestine removal led the Tribunal to allow the appeals, concluding in favor of the appellants. Case-Laws Central Excise Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216827