https://www.taxtmi.com/caselaws?id=373605 The Tribunal set aside the decision confirming excise duty demand and penalties against furniture manufacturers due to insufficient evidence. Computer printouts were deemed inadmissible for not meeting Section 36B requirements, statements lacked proper examination under Section 9D, and other documentary evidence was deemed inadequate. The Tribunal emphasized the necessity for strict adherence to legal procedures and substantial evidence in proving allegations of clandestine activities. The appeals were allowed, providing relief in accordance with the law. en-us Mon, 14 Jan 2019 00:00:00 +0530 Thu, 17 Jan 2019 07:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373605 The Tribunal set aside the decision confirming excise duty demand and penalties against furniture manufacturers due to insufficient evidence. Computer printouts were deemed inadmissible for not meeting Section 36B requirements, statements lacked proper examination under Section 9D, and other documentary evidence was deemed inadequate. The Tribunal emphasized the necessity for strict adherence to legal procedures and substantial evidence in proving allegations of clandestine activities. The appeals were allowed, providing relief in accordance with the law. Case-Laws Central Excise Mon, 14 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373605