https://www.taxtmi.com/caselaws?id=273596 The Tribunal set aside the Commissioner's order in a case involving manufacturers of parts of Air-conditioning and Refrigeration appliances who were found to have manufactured and cleared goods without duty payment through fraudulent means. The Tribunal criticized the reliance on retracted statements without corroboration, lack of evidence on manufacturing facilities, failure to issue notice to another manufacturing unit, and absence of independent evidence. It emphasized the importance of thorough investigations, corroborative evidence, and adherence to procedural requirements, ultimately allowing the appeals with consequential relief. en-us Fri, 15 Jul 2005 00:00:00 +0530 Wed, 04 Jul 2018 12:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273596 The Tribunal set aside the Commissioner's order in a case involving manufacturers of parts of Air-conditioning and Refrigeration appliances who were found to have manufactured and cleared goods without duty payment through fraudulent means. The Tribunal criticized the reliance on retracted statements without corroboration, lack of evidence on manufacturing facilities, failure to issue notice to another manufacturing unit, and absence of independent evidence. It emphasized the importance of thorough investigations, corroborative evidence, and adherence to procedural requirements, ultimately allowing the appeals with consequential relief. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273596