https://www.taxtmi.com/caselaws?id=367458 The Tribunal set aside the Order-in-Original confirming the demand and penalty under Section 11AC of the Central Excise Act, 1944, ruling in favor of the appellants, manufacturers of Machines and Parts thereof. The Tribunal found that the authorities failed to adequately investigate the flow of Cenvated inputs and removal of inputs, leading to insufficient grounds to sustain charges. Emphasizing the necessity of thorough investigations and supporting evidence, the Tribunal allowed the appeal, highlighting the importance of substantiated allegations in cases involving Cenvat credit demands and stock shortages. en-us Tue, 31 Jul 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367458 The Tribunal set aside the Order-in-Original confirming the demand and penalty under Section 11AC of the Central Excise Act, 1944, ruling in favor of the appellants, manufacturers of Machines and Parts thereof. The Tribunal found that the authorities failed to adequately investigate the flow of Cenvated inputs and removal of inputs, leading to insufficient grounds to sustain charges. Emphasizing the necessity of thorough investigations and supporting evidence, the Tribunal allowed the appeal, highlighting the importance of substantiated allegations in cases involving Cenvat credit demands and stock shortages. Case-Laws Central Excise Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367458