https://www.taxtmi.com/caselaws?id=391384 The Tribunal ruled in favor of M/s Jalaram Steel Furniture Pvt. Ltd. (JSFPL) and its associate firms in a case involving alleged evasion of central excise duty. The demand of Rs. 1,64,42,851/- along with interest and penalties was set aside due to lack of corroborative evidence and procedural lapses, including denial of cross-examination. The Tribunal found that the statements recorded were not voluntary, capacity to manufacture goods was insufficient, and data from seized devices was inconclusive. Consequently, penalties under Section 11AC and Rule 26 of Central Excise Rules, 2002, were also dismissed. en-us Fri, 24 Jan 2020 00:00:00 +0530 Mon, 27 Jan 2020 05:33:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391384 The Tribunal ruled in favor of M/s Jalaram Steel Furniture Pvt. Ltd. (JSFPL) and its associate firms in a case involving alleged evasion of central excise duty. The demand of Rs. 1,64,42,851/- along with interest and penalties was set aside due to lack of corroborative evidence and procedural lapses, including denial of cross-examination. The Tribunal found that the statements recorded were not voluntary, capacity to manufacture goods was insufficient, and data from seized devices was inconclusive. Consequently, penalties under Section 11AC and Rule 26 of Central Excise Rules, 2002, were also dismissed. Case-Laws Central Excise Fri, 24 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391384