https://www.taxtmi.com/caselaws?id=268289 The tribunal set aside the confirmation of demand of duty and allowed the appeal in favor of the appellants. The Commissioner (Appeals) upheld the demand of duty but set aside the penalty, leading to a contradictory decision. The tribunal emphasized the importance of evidence to support allegations of clandestine activities for penalty imposition, highlighting the need for consistency and coherence in legal judgments for fairness and justice in tax matters. en-us Tue, 04 Feb 2014 00:00:00 +0530 Mon, 23 Nov 2015 20:26:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268289 The tribunal set aside the confirmation of demand of duty and allowed the appeal in favor of the appellants. The Commissioner (Appeals) upheld the demand of duty but set aside the penalty, leading to a contradictory decision. The tribunal emphasized the importance of evidence to support allegations of clandestine activities for penalty imposition, highlighting the need for consistency and coherence in legal judgments for fairness and justice in tax matters. Case-Laws Central Excise Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268289