https://www.taxtmi.com/caselaws?id=377476 The Tribunal allowed the appeals filed by the appellants, setting aside the order-in-original regarding alleged clandestine removal of goods. The Tribunal emphasized the importance of following legal procedures, including examining witnesses and presenting corroborative evidence. It ruled in favor of the appellants, noting the failure to follow Section 9D provisions of the Central Excise Act, rendering statements under Section 14 inadmissible as evidence. The retraction of statements by the accused and the family dispute affecting the business were considered, leading to the conclusion that the department failed to provide credible evidence of the appellants' involvement in clandestine activities. en-us Tue, 26 Mar 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377476 The Tribunal allowed the appeals filed by the appellants, setting aside the order-in-original regarding alleged clandestine removal of goods. The Tribunal emphasized the importance of following legal procedures, including examining witnesses and presenting corroborative evidence. It ruled in favor of the appellants, noting the failure to follow Section 9D provisions of the Central Excise Act, rendering statements under Section 14 inadmissible as evidence. The retraction of statements by the accused and the family dispute affecting the business were considered, leading to the conclusion that the department failed to provide credible evidence of the appellants' involvement in clandestine activities. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377476