https://www.taxtmi.com/caselaws?id=175648 The Tribunal overturned the Commissioner's order confirming duty demand, penalties, and confiscation against the appellants due to insufficient evidence supporting allegations of misrepresentation of melting loss, clandestine removal of goods, and unaccounted raw materials. The Tribunal found the reliance on employee statements without cross-examination inadequate and noted the lack of tangible evidence to establish duty evasion. The appellants successfully challenged the allegations, leading to the reversal of the order and granting relief based on the lack of substantial proof supporting the claims. en-us Mon, 26 Aug 2002 00:00:00 +0530 Mon, 30 Nov 2015 18:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175648 The Tribunal overturned the Commissioner's order confirming duty demand, penalties, and confiscation against the appellants due to insufficient evidence supporting allegations of misrepresentation of melting loss, clandestine removal of goods, and unaccounted raw materials. The Tribunal found the reliance on employee statements without cross-examination inadequate and noted the lack of tangible evidence to establish duty evasion. The appellants successfully challenged the allegations, leading to the reversal of the order and granting relief based on the lack of substantial proof supporting the claims. Case-Laws Central Excise Mon, 26 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175648