https://www.taxtmi.com/caselaws?id=261221 The Tribunal partially upheld duty demands and penalties against MAPL and related parties for transactions supported by transport records, remanding the matter for quantification. Duty demands lacking corroboration were dismissed. Confiscation of goods from M/s. Nagina Enterprises was upheld, with an option for redemption. Penalties were upheld against specific individuals and entities, while others were set aside due to insufficient evidence. The Tribunal found discrepancies in witness statements and deemed the alleged production quantities implausible based on MAPL's capacity and power consumption records. en-us Wed, 17 Jun 2015 00:00:00 +0530 Sat, 19 Aug 2017 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261221 The Tribunal partially upheld duty demands and penalties against MAPL and related parties for transactions supported by transport records, remanding the matter for quantification. Duty demands lacking corroboration were dismissed. Confiscation of goods from M/s. Nagina Enterprises was upheld, with an option for redemption. Penalties were upheld against specific individuals and entities, while others were set aside due to insufficient evidence. The Tribunal found discrepancies in witness statements and deemed the alleged production quantities implausible based on MAPL's capacity and power consumption records. Case-Laws Central Excise Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261221