https://www.taxtmi.com/caselaws?id=372468 The Tribunal set aside the impugned order, allowing all appeals and entitling the appellants to consequential benefits. The Revenue failed to substantiate allegations of clandestine removal of goods with concrete evidence, and key witnesses' statements were deemed unreliable due to lack of cross-examination. Denial of cross-examination and document inspection violated principles of natural justice, prejudicing the defense. Penalties imposed under Rule 26 were found unjustified as no evidence supported the alleged activities. The appellants were exonerated due to lack of reliable evidence and procedural irregularities. en-us Fri, 21 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 07:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372468 The Tribunal set aside the impugned order, allowing all appeals and entitling the appellants to consequential benefits. The Revenue failed to substantiate allegations of clandestine removal of goods with concrete evidence, and key witnesses' statements were deemed unreliable due to lack of cross-examination. Denial of cross-examination and document inspection violated principles of natural justice, prejudicing the defense. Penalties imposed under Rule 26 were found unjustified as no evidence supported the alleged activities. The appellants were exonerated due to lack of reliable evidence and procedural irregularities. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372468