https://www.taxtmi.com/caselaws?id=356540 The Commissioner (Appeals) reduced duty and penalties for a manufacturing unit and trading units based on lack of concrete evidence for clandestine activities. The appellate authority upheld part of the duty but set aside demands and penalties due to insufficient evidence, allowing appeals with consequential relief. The Revenue's appeals against dropped demands were rejected as they became irrelevant after the confirmed demand was set aside. The judgment highlighted the necessity of substantial evidence to support allegations, resulting in the dismissal of demands and penalties lacking substantiated proof. en-us Fri, 01 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 07:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356540 The Commissioner (Appeals) reduced duty and penalties for a manufacturing unit and trading units based on lack of concrete evidence for clandestine activities. The appellate authority upheld part of the duty but set aside demands and penalties due to insufficient evidence, allowing appeals with consequential relief. The Revenue's appeals against dropped demands were rejected as they became irrelevant after the confirmed demand was set aside. The judgment highlighted the necessity of substantial evidence to support allegations, resulting in the dismissal of demands and penalties lacking substantiated proof. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356540