https://www.taxtmi.com/caselaws?id=182927 The Tribunal allowed the appeal in favor of the appellant regarding the clandestine removal of MS ingots, emphasizing the lack of concrete evidence and discrepancies in statements. The absence of cross-examination of key witnesses and insufficient evidence of transportation weakened the case against the appellant. Imposing a penalty without corroborative evidence was deemed unjustified, leading to the setting aside of the impugned order. The importance of corroborative evidence and the necessity of producing witnesses for cross-examination were highlighted in the decision. en-us Mon, 06 Jul 2015 00:00:00 +0530 Tue, 24 May 2016 10:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182927 The Tribunal allowed the appeal in favor of the appellant regarding the clandestine removal of MS ingots, emphasizing the lack of concrete evidence and discrepancies in statements. The absence of cross-examination of key witnesses and insufficient evidence of transportation weakened the case against the appellant. Imposing a penalty without corroborative evidence was deemed unjustified, leading to the setting aside of the impugned order. The importance of corroborative evidence and the necessity of producing witnesses for cross-examination were highlighted in the decision. Case-Laws Central Excise Mon, 06 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182927