https://www.taxtmi.com/caselaws?id=355689 The Tribunal dismissed the Revenue's appeal, confirming the demand of Rs. 61,63,517 and penalties imposed on M/s. Som Aromatics. However, the larger presumptive demand of Rs. 52,14,80,837 was dropped due to lack of corroborative evidence. The Tribunal found the show cause notice to be presumptive, lacking concrete evidence to support the allegations. Third-party evidence was deemed inadmissible without proper confrontation. Consequently, the imposed penalties were set aside, emphasizing the necessity of substantial evidence in such cases. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 29 Mar 2018 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355689 The Tribunal dismissed the Revenue's appeal, confirming the demand of Rs. 61,63,517 and penalties imposed on M/s. Som Aromatics. However, the larger presumptive demand of Rs. 52,14,80,837 was dropped due to lack of corroborative evidence. The Tribunal found the show cause notice to be presumptive, lacking concrete evidence to support the allegations. Third-party evidence was deemed inadmissible without proper confrontation. Consequently, the imposed penalties were set aside, emphasizing the necessity of substantial evidence in such cases. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355689