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    <title>2018 (1) TMI 371 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the adjudication order against the refinery, finding insufficient evidence to support the demand for unpaid Central Excise duty on Refined Soya Oil. The demand based on third-party records lacked concrete proof of clandestine removal, leading to the conclusion that the allegations were unsustainable. Both appeals were allowed in favor of the appellants, resulting in the dismissal of duty demands and penalties imposed by the Central Excise Department.</description>
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      <description>The Tribunal set aside the adjudication order against the refinery, finding insufficient evidence to support the demand for unpaid Central Excise duty on Refined Soya Oil. The demand based on third-party records lacked concrete proof of clandestine removal, leading to the conclusion that the allegations were unsustainable. Both appeals were allowed in favor of the appellants, resulting in the dismissal of duty demands and penalties imposed by the Central Excise Department.</description>
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