https://www.taxtmi.com/caselaws?id=359193 The Tribunal set aside the penalties imposed on recipient units and their authorized persons/directors, as the demands were presumptive and lacked concrete evidence of duty evasion. Allegations of clandestine removal of Sponge Iron by M/s Ambika Ispat were not substantiated, leading to the dismissal of penalties. The Tribunal emphasized the importance of concrete evidence over suspicions in excise duty cases, ultimately allowing the appeals and providing consequential relief to the appellants. en-us Wed, 04 Apr 2018 00:00:00 +0530 Tue, 24 Apr 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359193 The Tribunal set aside the penalties imposed on recipient units and their authorized persons/directors, as the demands were presumptive and lacked concrete evidence of duty evasion. Allegations of clandestine removal of Sponge Iron by M/s Ambika Ispat were not substantiated, leading to the dismissal of penalties. The Tribunal emphasized the importance of concrete evidence over suspicions in excise duty cases, ultimately allowing the appeals and providing consequential relief to the appellants. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359193