https://www.taxtmi.com/caselaws?id=246346 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellants, M/s. Siddhi Computers and Shri Rajesh Manglani, overturning the duty demand of Rs. 2,10,900 and penalties imposed on them. The Tribunal found discrepancies in the Department's case, highlighting the lack of evidence supporting the allegations of manufacturing and clearance of computers. Due to inconsistencies in witness testimonies, absence of incriminating evidence, and doubts raised regarding key details like ownership of bank accounts, the Tribunal granted the benefit of doubt to the appellants, ultimately ruling in their favor. en-us Thu, 05 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246346 The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellants, M/s. Siddhi Computers and Shri Rajesh Manglani, overturning the duty demand of Rs. 2,10,900 and penalties imposed on them. The Tribunal found discrepancies in the Department's case, highlighting the lack of evidence supporting the allegations of manufacturing and clearance of computers. Due to inconsistencies in witness testimonies, absence of incriminating evidence, and doubts raised regarding key details like ownership of bank accounts, the Tribunal granted the benefit of doubt to the appellants, ultimately ruling in their favor. Case-Laws Central Excise Thu, 05 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246346