https://www.taxtmi.com/caselaws?id=379485 The Tribunal set aside the impugned order and allowed the appeal with consequential benefits as the allegations against the appellants were not convincingly proved. The discrepancies in invoices were minimal, and the department's reliance on a single denied statement lacking corroborative evidence was insufficient to establish guilt. The Tribunal criticized the lack of evidence and investigation by the department, emphasizing the importance of cross-examination and concrete proof in such cases. en-us Mon, 29 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379485 The Tribunal set aside the impugned order and allowed the appeal with consequential benefits as the allegations against the appellants were not convincingly proved. The discrepancies in invoices were minimal, and the department's reliance on a single denied statement lacking corroborative evidence was insufficient to establish guilt. The Tribunal criticized the lack of evidence and investigation by the department, emphasizing the importance of cross-examination and concrete proof in such cases. Case-Laws Central Excise Mon, 29 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379485