https://www.taxtmi.com/caselaws?id=354861 The Tribunal found the Revenue's case unsubstantiated due to lack of corroborative evidence, inconsistencies in statements, and failure to examine relevant records. It set aside the impugned order, allowing the appeals filed by the appellants. The Tribunal clarified that this decision does not extend to those who settled their cases before the Settlement Commission. en-us Fri, 02 Feb 2018 00:00:00 +0530 Thu, 15 Mar 2018 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354861 The Tribunal found the Revenue's case unsubstantiated due to lack of corroborative evidence, inconsistencies in statements, and failure to examine relevant records. It set aside the impugned order, allowing the appeals filed by the appellants. The Tribunal clarified that this decision does not extend to those who settled their cases before the Settlement Commission. Case-Laws Central Excise Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354861