https://www.taxtmi.com/caselaws?id=165689 The Board dismissed the charges against the appellants regarding the alleged clandestine manufacture and removal of acrylic yarn. The Board found insufficient evidence to support these claims and concluded that the appellants could only be penalized for improper maintenance of the raw material account under Rule 226 of the Central Excise Rules. As the rule was not invoked by the Collector, the Board allowed the appeal in full due to the lack of concrete evidence supporting the allegations of illicit activities. en-us Fri, 15 May 1981 00:00:00 +0530 Thu, 07 Aug 2014 12:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165689 The Board dismissed the charges against the appellants regarding the alleged clandestine manufacture and removal of acrylic yarn. The Board found insufficient evidence to support these claims and concluded that the appellants could only be penalized for improper maintenance of the raw material account under Rule 226 of the Central Excise Rules. As the rule was not invoked by the Collector, the Board allowed the appeal in full due to the lack of concrete evidence supporting the allegations of illicit activities. Case-Laws Central Excise Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165689