https://www.taxtmi.com/caselaws?id=351959 The Tribunal set aside the Order-in-Original confirming duty evasion penalties on the manufacturer and co-noticees for a sales promotion scheme due to lack of evidence linking alleged clandestine removal to statutory records. The Show Cause Notice was deemed presumptive, emphasizing the importance of authentic statutory records over third-party data. The decision underscored the need for substantial evidence to support duty evasion allegations, leading to the allowance of all appeals and consequential relief for the appellants. en-us Wed, 27 Sep 2017 00:00:00 +0530 Thu, 28 Dec 2017 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351959 The Tribunal set aside the Order-in-Original confirming duty evasion penalties on the manufacturer and co-noticees for a sales promotion scheme due to lack of evidence linking alleged clandestine removal to statutory records. The Show Cause Notice was deemed presumptive, emphasizing the importance of authentic statutory records over third-party data. The decision underscored the need for substantial evidence to support duty evasion allegations, leading to the allowance of all appeals and consequential relief for the appellants. Case-Laws Central Excise Wed, 27 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351959