https://www.taxtmi.com/caselaws?id=382239 The Tribunal ruled in favor of the appellants, M/s M. M. Industries Pvt. Limited, in a duty evasion case. The Revenue's allegations were primarily based on illegible hand-written pencil ledgers, later computerized for clarity. The Tribunal found key flaws in the Revenue's case, including lack of clear evidence, retracted statements of individuals, and absence of corroborative evidence. No discrepancies were found during physical inspections at the appellant's premises, and legal procedures like cross-examination were not properly conducted. Consequently, the Tribunal set aside the impugned order, granting consequential benefits to the appellants due to the lack of substantial evidence supporting the duty evasion allegations. en-us Wed, 26 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 07:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382239 The Tribunal ruled in favor of the appellants, M/s M. M. Industries Pvt. Limited, in a duty evasion case. The Revenue's allegations were primarily based on illegible hand-written pencil ledgers, later computerized for clarity. The Tribunal found key flaws in the Revenue's case, including lack of clear evidence, retracted statements of individuals, and absence of corroborative evidence. No discrepancies were found during physical inspections at the appellant's premises, and legal procedures like cross-examination were not properly conducted. Consequently, the Tribunal set aside the impugned order, granting consequential benefits to the appellants due to the lack of substantial evidence supporting the duty evasion allegations. Case-Laws Central Excise Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382239