https://www.taxtmi.com/caselaws?id=357995 The Tribunal set aside the impugned order, ruling in favor of the appellants on all issues. The Tribunal found discrepancies in the evidence from pen drives, established M/s BES Traders as an independent entity, emphasized the need for compliance with Section 36B of the Central Excise Act for admissibility of evidence, noted the lack of corroborative evidence for clandestine removal, and overturned penalties and confiscation of goods due to insufficient proof. The judgment highlighted the importance of meeting legal standards and providing concrete evidence in cases of alleged clandestine activities. en-us Wed, 07 Mar 2018 00:00:00 +0530 Sat, 10 Aug 2019 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357995 The Tribunal set aside the impugned order, ruling in favor of the appellants on all issues. The Tribunal found discrepancies in the evidence from pen drives, established M/s BES Traders as an independent entity, emphasized the need for compliance with Section 36B of the Central Excise Act for admissibility of evidence, noted the lack of corroborative evidence for clandestine removal, and overturned penalties and confiscation of goods due to insufficient proof. The judgment highlighted the importance of meeting legal standards and providing concrete evidence in cases of alleged clandestine activities. Case-Laws Central Excise Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357995