https://www.taxtmi.com/caselaws?id=367976 The Tribunal allowed the appeals, overturning the confirmation of the demand for recovery of wrongly availed credit, interest, and penalties. The decision emphasized the necessity of concrete evidence in cases of clandestine availment of credit, highlighting the insufficiency of mere statements without witness examination under the Central Excise Act. The judgment was pronounced on 17-08-2018, providing consequential benefits to the appellants and stressing the importance of substantiated evidence in cases involving allegations of wrongful availing of credit based on invoices. en-us Fri, 17 Aug 2018 00:00:00 +0530 Sat, 29 Sep 2018 06:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367976 The Tribunal allowed the appeals, overturning the confirmation of the demand for recovery of wrongly availed credit, interest, and penalties. The decision emphasized the necessity of concrete evidence in cases of clandestine availment of credit, highlighting the insufficiency of mere statements without witness examination under the Central Excise Act. The judgment was pronounced on 17-08-2018, providing consequential benefits to the appellants and stressing the importance of substantiated evidence in cases involving allegations of wrongful availing of credit based on invoices. Case-Laws Central Excise Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367976