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    <title>2018 (1) TMI 49 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the demands and penalties imposed on M/s Atlas Fine Chemicals Pvt. Ltd. and co-appellants, except for the penalty related to the mistaken clearance of 500 kgs of Coumarin as Sodium Sulphate. The allegations of misrepresentation, clandestine removal, and wrongful availing of Cenvat credit were deemed unsustainable due to lack of corroborative evidence and reliance on retracted statements. The appeals were allowed with consequential reliefs, if any.</description>
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