https://www.taxtmi.com/caselaws?id=356538 The Appellate Tribunal CESTAT ALLAHABAD confirmed duty on loaded goods due to evasion attempts, upholding penalties under Section 11 AC. However, duty confirmation and penalties related to shortages were set aside for lack of evidence linking them to duty evasion. The penalties imposed on the Director were fully set aside due to insufficient evidence. The Tribunal partially allowed the appeal of the manufacturing unit and fully allowed the appeal of the Director, emphasizing the necessity of concrete evidence in penalty determinations. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 08 Mar 2018 07:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356538 The Appellate Tribunal CESTAT ALLAHABAD confirmed duty on loaded goods due to evasion attempts, upholding penalties under Section 11 AC. However, duty confirmation and penalties related to shortages were set aside for lack of evidence linking them to duty evasion. The penalties imposed on the Director were fully set aside due to insufficient evidence. The Tribunal partially allowed the appeal of the manufacturing unit and fully allowed the appeal of the Director, emphasizing the necessity of concrete evidence in penalty determinations. Case-Laws Central Excise Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356538