https://www.taxtmi.com/caselaws?id=2172 The tribunal set aside the duty demand and confiscation of excess goods due to lack of concrete evidence supporting allegations of clandestine clearance. Modvat credit denial for shortages of inputs was deemed unjustified, and the appellant's plea was accepted. A penalty for improper record maintenance was imposed but the personal penalty was lifted. The tribunal emphasized the need for tangible evidence in excise duty cases and upheld principles of justice, ultimately ruling in favor of the appellant. en-us Thu, 05 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2172 The tribunal set aside the duty demand and confiscation of excess goods due to lack of concrete evidence supporting allegations of clandestine clearance. Modvat credit denial for shortages of inputs was deemed unjustified, and the appellant's plea was accepted. A penalty for improper record maintenance was imposed but the personal penalty was lifted. The tribunal emphasized the need for tangible evidence in excise duty cases and upheld principles of justice, ultimately ruling in favor of the appellant. Case-Laws Central Excise Thu, 05 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2172