https://www.taxtmi.com/caselaws?id=378194 The Tribunal set aside the Commissioner's confirmation of a demand of Rs. 4,21,64,032/- under Section 11A(4) of the Central Excise Act, 1994, along with penalties, due to lack of concrete evidence supporting allegations of clandestine removal of goods. The denial of cross-examination and insufficient evidentiary value of statements and documents led to the conclusion that the demand was unsustainable. The appeals were allowed, and the impugned order was overturned, granting consequential benefits to the appellants. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 11 Apr 2019 05:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378194 The Tribunal set aside the Commissioner's confirmation of a demand of Rs. 4,21,64,032/- under Section 11A(4) of the Central Excise Act, 1994, along with penalties, due to lack of concrete evidence supporting allegations of clandestine removal of goods. The denial of cross-examination and insufficient evidentiary value of statements and documents led to the conclusion that the demand was unsustainable. The appeals were allowed, and the impugned order was overturned, granting consequential benefits to the appellants. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378194