https://www.taxtmi.com/caselaws?id=379641 The tribunal found that the revenue failed to provide substantial evidence linking LTCPL to the alleged clandestine manufacture and clearance of cigarettes. The evidence presented, such as railway receipts and third-party statements, did not directly connect LTCPL to the illicit activities. Due to procedural lapses, lack of corroborative evidence, and denial of cross-examination, the tribunal set aside the duty demand and penalties imposed on LTCPL, its directors, and employees. The appeals were allowed, granting consequential benefits to LTCPL. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 06 May 2019 07:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379641 The tribunal found that the revenue failed to provide substantial evidence linking LTCPL to the alleged clandestine manufacture and clearance of cigarettes. The evidence presented, such as railway receipts and third-party statements, did not directly connect LTCPL to the illicit activities. Due to procedural lapses, lack of corroborative evidence, and denial of cross-examination, the tribunal set aside the duty demand and penalties imposed on LTCPL, its directors, and employees. The appeals were allowed, granting consequential benefits to LTCPL. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379641