https://www.taxtmi.com/caselaws?id=246749 The Tribunal set aside the duty demand and penalties imposed on M/s. Auto Gallon Industries Pvt. Ltd., Accounts Manager, and General Manager due to insufficient evidence supporting allegations of clandestine manufacture and clearance of DC starter motors. The Tribunal emphasized the importance of concrete evidence in proving such allegations and ruled in favor of the appellants, highlighting the inadequacy of rough private production records as the basis for confirming demands. en-us Fri, 28 Feb 2014 00:00:00 +0530 Tue, 16 Jun 2015 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246749 The Tribunal set aside the duty demand and penalties imposed on M/s. Auto Gallon Industries Pvt. Ltd., Accounts Manager, and General Manager due to insufficient evidence supporting allegations of clandestine manufacture and clearance of DC starter motors. The Tribunal emphasized the importance of concrete evidence in proving such allegations and ruled in favor of the appellants, highlighting the inadequacy of rough private production records as the basis for confirming demands. Case-Laws Central Excise Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246749