https://www.taxtmi.com/caselaws?id=335263 The impugned order denying credit to manufacturers/buyers and imposing penalties on the appellants was set aside. The Tribunal remanded the matter for fresh consideration, emphasizing the need for evidence related to the transport of goods. Due to the lack of substantial evidence contradicting the appellants' statements and the absence of crucial transporter statements, the benefit of doubt favored the appellants. Consequently, credit was not denied, and no penalties were imposed. The appeals were allowed with any consequential relief. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sat, 01 Apr 2017 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335263 The impugned order denying credit to manufacturers/buyers and imposing penalties on the appellants was set aside. The Tribunal remanded the matter for fresh consideration, emphasizing the need for evidence related to the transport of goods. Due to the lack of substantial evidence contradicting the appellants' statements and the absence of crucial transporter statements, the benefit of doubt favored the appellants. Consequently, credit was not denied, and no penalties were imposed. The appeals were allowed with any consequential relief. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335263