https://www.taxtmi.com/caselaws?id=337148 The Tribunal allowed the appeals against the duty demand, penalties, and confiscation of goods and cash. It found the evidence presented insufficient to support the duty demand based on unaccounted copper ingots and wire rods. The Tribunal highlighted discrepancies in valuation, reliance on retracted statements, and lack of detailed investigation. Allegations of natural justice violations and clandestine clearance were contested, emphasizing the need for concrete evidence. Ultimately, the Tribunal set aside the order due to insufficient evidence and lack of support for allegations of clandestine activities. en-us Mon, 26 Dec 2016 00:00:00 +0530 Tue, 17 Jan 2017 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337148 The Tribunal allowed the appeals against the duty demand, penalties, and confiscation of goods and cash. It found the evidence presented insufficient to support the duty demand based on unaccounted copper ingots and wire rods. The Tribunal highlighted discrepancies in valuation, reliance on retracted statements, and lack of detailed investigation. Allegations of natural justice violations and clandestine clearance were contested, emphasizing the need for concrete evidence. Ultimately, the Tribunal set aside the order due to insufficient evidence and lack of support for allegations of clandestine activities. Case-Laws Central Excise Mon, 26 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337148