https://www.taxtmi.com/caselaws?id=371469 The Tribunal dismissed the duty demand based on loose papers but upheld part of the demand related to nine parallel invoices. The appellants admitted using these invoices for duty evasion, leading to duty confirmation, interest, and penalties. However, the penalty on one appellant was set aside. The Tribunal emphasized the Revenue's lack of concrete evidence in proving clandestine activities and highlighted the quasi-criminal nature of such charges. Ultimately, the demand based on loose papers was set aside, and the duty related to the recovered invoices was confirmed, with adjustments to penalties. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371469 The Tribunal dismissed the duty demand based on loose papers but upheld part of the demand related to nine parallel invoices. The appellants admitted using these invoices for duty evasion, leading to duty confirmation, interest, and penalties. However, the penalty on one appellant was set aside. The Tribunal emphasized the Revenue's lack of concrete evidence in proving clandestine activities and highlighted the quasi-criminal nature of such charges. Ultimately, the demand based on loose papers was set aside, and the duty related to the recovered invoices was confirmed, with adjustments to penalties. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371469