https://www.taxtmi.com/caselaws?id=193825 The Appellate Tribunal CESTAT CHANDIGARH set aside penalties imposed on two registered dealers for non-existence at their premises and misuse of registration for fraudulent activities. The appellants successfully argued their existence at the premises until 2008, supported by the landlord's income tax returns. Due to the Revenue's failure to provide contrary evidence and the lack of examination of witnesses, the penalties were overturned. The registration certificate was withdrawn from 2008 onwards as the appellants ceased operations, emphasizing the necessity of proper evidence and witness examination in such cases. en-us Tue, 23 Aug 2016 00:00:00 +0530 Mon, 21 Aug 2017 07:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193825 The Appellate Tribunal CESTAT CHANDIGARH set aside penalties imposed on two registered dealers for non-existence at their premises and misuse of registration for fraudulent activities. The appellants successfully argued their existence at the premises until 2008, supported by the landlord's income tax returns. Due to the Revenue's failure to provide contrary evidence and the lack of examination of witnesses, the penalties were overturned. The registration certificate was withdrawn from 2008 onwards as the appellants ceased operations, emphasizing the necessity of proper evidence and witness examination in such cases. Case-Laws Central Excise Tue, 23 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193825