https://www.taxtmi.com/caselaws?id=374377 The Tribunal held that the department failed to prove AVCL's fraudulent availment of Cenvat credit. Allegations lacked substantial evidence, and discrepancies in goods' descriptions were explained. AVCL's export history and payment methods supported their defense. Penalties on AVCL, A & C, and Shri T.K. Sundaram were overturned due to insufficient evidence. The impugned orders were set aside, and appeals allowed with consequential reliefs. en-us Tue, 13 Nov 2018 00:00:00 +0530 Fri, 01 Feb 2019 07:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374377 The Tribunal held that the department failed to prove AVCL's fraudulent availment of Cenvat credit. Allegations lacked substantial evidence, and discrepancies in goods' descriptions were explained. AVCL's export history and payment methods supported their defense. Penalties on AVCL, A & C, and Shri T.K. Sundaram were overturned due to insufficient evidence. The impugned orders were set aside, and appeals allowed with consequential reliefs. Case-Laws Central Excise Tue, 13 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374377