https://www.taxtmi.com/caselaws?id=272058 Six appeals were filed against penalties imposed by the Commissioner (Appeals), Raipur, relating to non-duty paid clearances of sponge iron. The case involved demands of central excise duty and penalties on appellants/assessees and individuals. The Tribunal found the lack of corroborative evidence on transportation, manufacture, and sale of goods rendered the demand and penalties legally unsustainable. Relying on confessional statements, the Revenue's case lacked verification and corroboration, leading to the conclusion that the demand and penalties were not sustainable. The appeals were allowed, emphasizing the necessity of corroborative evidence in cases of clandestine activities. en-us Thu, 21 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272058 Six appeals were filed against penalties imposed by the Commissioner (Appeals), Raipur, relating to non-duty paid clearances of sponge iron. The case involved demands of central excise duty and penalties on appellants/assessees and individuals. The Tribunal found the lack of corroborative evidence on transportation, manufacture, and sale of goods rendered the demand and penalties legally unsustainable. Relying on confessional statements, the Revenue's case lacked verification and corroboration, leading to the conclusion that the demand and penalties were not sustainable. The appeals were allowed, emphasizing the necessity of corroborative evidence in cases of clandestine activities. Case-Laws Central Excise Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272058