https://www.taxtmi.com/caselaws?id=247867 The judgment set aside the impugned order confirming duty against M/s. Phoolchand Sales Corporation, imposed penalties, and confiscated seized goods. Ownership of the goods by Shri Ram Narain Maurya was upheld based on clear evidence, leading to the dismissal of charges of clandestine removal. The decision emphasized the need for positive evidence and lack of direct linkage to the corporation. All appeals were allowed in favor of the appellants, providing consequential relief. en-us Thu, 08 May 2014 00:00:00 +0530 Sun, 25 May 2014 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247867 The judgment set aside the impugned order confirming duty against M/s. Phoolchand Sales Corporation, imposed penalties, and confiscated seized goods. Ownership of the goods by Shri Ram Narain Maurya was upheld based on clear evidence, leading to the dismissal of charges of clandestine removal. The decision emphasized the need for positive evidence and lack of direct linkage to the corporation. All appeals were allowed in favor of the appellants, providing consequential relief. Case-Laws Central Excise Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247867