https://www.taxtmi.com/caselaws?id=342824 The Tribunal ruled in favor of the appellants on all issues. It held that the appellants were entitled to SSI exemption under Notification No.108/95-CE, deemed the data retrieved from the CD as inadmissible, found the demand confirmation based on such data without further investigation unsustainable, concluded that a statement made during investigation did not establish liability, and decided that penalties were not justified. The Tribunal set aside the impugned order and allowed the appeals with consequential relief, emphasizing the necessity of corroborative evidence in cases involving clandestine activities. en-us Tue, 09 May 2017 00:00:00 +0530 Sat, 10 Feb 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342824 The Tribunal ruled in favor of the appellants on all issues. It held that the appellants were entitled to SSI exemption under Notification No.108/95-CE, deemed the data retrieved from the CD as inadmissible, found the demand confirmation based on such data without further investigation unsustainable, concluded that a statement made during investigation did not establish liability, and decided that penalties were not justified. The Tribunal set aside the impugned order and allowed the appeals with consequential relief, emphasizing the necessity of corroborative evidence in cases involving clandestine activities. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342824