https://www.taxtmi.com/caselaws?id=254646 The Tribunal upheld the Commissioner (Appeals) order setting aside the demand of duty, interest, and penalty in the appeal filed by the revenue against M/s. Samay Exports. Penalties were not imposed as the main charge was set aside, leading to appeals and cross objections by both parties. The Tribunal considered the imposition of penalties on the respondents crucial. Allegations of not physically receiving goods and discrepancies in evidence prompted a show cause notice. The Tribunal dismissed the revenue's appeals and cross objections due to lack of evidence and discrepancies in allegations. en-us Wed, 23 Apr 2014 00:00:00 +0530 Sun, 28 Dec 2014 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254646 The Tribunal upheld the Commissioner (Appeals) order setting aside the demand of duty, interest, and penalty in the appeal filed by the revenue against M/s. Samay Exports. Penalties were not imposed as the main charge was set aside, leading to appeals and cross objections by both parties. The Tribunal considered the imposition of penalties on the respondents crucial. Allegations of not physically receiving goods and discrepancies in evidence prompted a show cause notice. The Tribunal dismissed the revenue's appeals and cross objections due to lack of evidence and discrepancies in allegations. Case-Laws Central Excise Wed, 23 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254646