https://www.taxtmi.com/caselaws?id=342544 The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit and imposition of penalties. The decision was based on the lack of substantial evidence supporting the allegations against the appellant regarding transportation of goods. The investigation failed to address key aspects and raised doubts about the authenticity of the claims due to the use of fake numbers by transporters. The judgment highlighted the significance of evidence and burden of proof, ultimately resulting in a favorable outcome for the appellant with the appeals being allowed. en-us Tue, 21 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342544 The Tribunal ruled in favor of the appellant, setting aside the denial of cenvat credit and imposition of penalties. The decision was based on the lack of substantial evidence supporting the allegations against the appellant regarding transportation of goods. The investigation failed to address key aspects and raised doubts about the authenticity of the claims due to the use of fake numbers by transporters. The judgment highlighted the significance of evidence and burden of proof, ultimately resulting in a favorable outcome for the appellant with the appeals being allowed. Case-Laws Central Excise Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342544