https://www.taxtmi.com/caselaws?id=377731 The penalties imposed on the appellants, amounting to Rs. 10 crore each under Rule 26 of Central Excise Rules, 2002, were set aside by the Tribunal. The case lacked substantial evidence to support the allegations of clandestine removal of cigarettes and the creation of fictitious firms for unaccounted transactions. The reliance on third-party documents and statements without proper corroboration, coupled with the physical control of the manufacturing by Central Excise officers, led to the Tribunal allowing the appeals due to procedural lapses and insufficiency of evidence. en-us Mon, 01 Apr 2019 00:00:00 +0530 Wed, 03 Apr 2019 06:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377731 The penalties imposed on the appellants, amounting to Rs. 10 crore each under Rule 26 of Central Excise Rules, 2002, were set aside by the Tribunal. The case lacked substantial evidence to support the allegations of clandestine removal of cigarettes and the creation of fictitious firms for unaccounted transactions. The reliance on third-party documents and statements without proper corroboration, coupled with the physical control of the manufacturing by Central Excise officers, led to the Tribunal allowing the appeals due to procedural lapses and insufficiency of evidence. Case-Laws Central Excise Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377731