https://www.taxtmi.com/caselaws?id=387873 The court allowed the application for condonation of delay in filing the appeal, citing reasonable grounds for the delay. It found the Department's allegations regarding the production capacity of SS Ingots unsupported and inflated. Cross-examination of witnesses revealed lack of corroborative evidence. Computer printouts were deemed inadmissible under Section 36B of the Central Excise Act. The Department failed to prove clandestine removal of excisable goods. The court dismissed the appeal, emphasizing the finality of CESTAT's findings and the lack of substantial legal questions for consideration. en-us Mon, 21 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387873 The court allowed the application for condonation of delay in filing the appeal, citing reasonable grounds for the delay. It found the Department's allegations regarding the production capacity of SS Ingots unsupported and inflated. Cross-examination of witnesses revealed lack of corroborative evidence. Computer printouts were deemed inadmissible under Section 36B of the Central Excise Act. The Department failed to prove clandestine removal of excisable goods. The court dismissed the appeal, emphasizing the finality of CESTAT's findings and the lack of substantial legal questions for consideration. Case-Laws Central Excise Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387873