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    <title>2016 (5) TMI 777 - CESTAT CHANDIGARH</title>
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    <description>The tribunal set aside the order as the department failed to prove the accusation of clandestine removal and manufacture. The reliance on uncorroborated evidence, denial of cross-examination, unrealistic electricity consumption figures, and lack of thorough investigation rendered the duty and penalty demands unsustainable. The appeals were allowed with consequential relief due to the lack of substantial evidence supporting the serious charges.</description>
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      <description>The tribunal set aside the order as the department failed to prove the accusation of clandestine removal and manufacture. The reliance on uncorroborated evidence, denial of cross-examination, unrealistic electricity consumption figures, and lack of thorough investigation rendered the duty and penalty demands unsustainable. The appeals were allowed with consequential relief due to the lack of substantial evidence supporting the serious charges.</description>
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