https://www.taxtmi.com/caselaws?id=245000 The appeals were allowed regarding the exchange of raw materials without reversing Cenvat credit, citing 'Revenue neutrality.' The confiscation of cash amounting to Rs. 30,62,500/- was set aside due to lack of evidence linking it to clandestine activities. The alleged clandestine removal of finished goods was remanded for a reasoned order. Penalties under Central Excise Rules were upheld for one appellant and set aside for others, with specific penalties imposed on SGS, SOG, and TGIPL. The judgment stressed the need for substantial evidence and procedural fairness in such cases. en-us Thu, 27 Feb 2014 00:00:00 +0530 Tue, 02 Sep 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245000 The appeals were allowed regarding the exchange of raw materials without reversing Cenvat credit, citing 'Revenue neutrality.' The confiscation of cash amounting to Rs. 30,62,500/- was set aside due to lack of evidence linking it to clandestine activities. The alleged clandestine removal of finished goods was remanded for a reasoned order. Penalties under Central Excise Rules were upheld for one appellant and set aside for others, with specific penalties imposed on SGS, SOG, and TGIPL. The judgment stressed the need for substantial evidence and procedural fairness in such cases. Case-Laws Central Excise Thu, 27 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245000