https://www.taxtmi.com/caselaws?id=389397 The Tribunal ruled in favor of the Appellant, finding the electronic records inadmissible as evidence due to non-compliance with legal requirements. The denial of cross-examination of witnesses and reliance on third-party documents without corroboration further weakened the case. Insufficient evidence of clandestine manufacture and removal, including lack of production capacity and raw material procurement proof, led to the unsustainable demands against the Appellant. Consequently, penalties against co-appellants were also set aside, and the impugned order was overturned. en-us Fri, 06 Dec 2019 00:00:00 +0530 Sat, 07 Dec 2019 10:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389397 The Tribunal ruled in favor of the Appellant, finding the electronic records inadmissible as evidence due to non-compliance with legal requirements. The denial of cross-examination of witnesses and reliance on third-party documents without corroboration further weakened the case. Insufficient evidence of clandestine manufacture and removal, including lack of production capacity and raw material procurement proof, led to the unsustainable demands against the Appellant. Consequently, penalties against co-appellants were also set aside, and the impugned order was overturned. Case-Laws Central Excise Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389397