https://www.taxtmi.com/caselaws?id=329203 The Tribunal allowed the appeals, setting aside the demands and penalties imposed on AEPL and KMC. The impugned orders were deemed unsustainable due to reliance on uncorroborated statements and private records of a third party. The Tribunal emphasized the lack of concrete evidence linking the private records to KMC, highlighting inconsistencies with prior similar cases where allegations were dismissed for insufficient evidence. The penalties and confiscations were not sustained, with consequential reliefs granted to the appellants. en-us Fri, 01 Apr 2016 00:00:00 +0530 Wed, 04 Jan 2017 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329203 The Tribunal allowed the appeals, setting aside the demands and penalties imposed on AEPL and KMC. The impugned orders were deemed unsustainable due to reliance on uncorroborated statements and private records of a third party. The Tribunal emphasized the lack of concrete evidence linking the private records to KMC, highlighting inconsistencies with prior similar cases where allegations were dismissed for insufficient evidence. The penalties and confiscations were not sustained, with consequential reliefs granted to the appellants. Case-Laws Central Excise Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329203