https://www.taxtmi.com/caselaws?id=403116 The Tribunal set aside the impugned order and allowed both appeals, concluding that the revenue authorities failed to prove clandestine clearance or undervaluation with tangible evidence. The computer printouts were deemed inadmissible, the Sales Ledger was unreliable, errors were found in search and seizure procedures, the statements of Appellant No. 2 were not credible, and the penalty imposed was unsustainable under Rule 26 of the Central Excise Rules. The Tribunal emphasized the necessity of positive and affirmative evidence to establish serious charges like clandestine manufacture and clearance. en-us Tue, 19 Jan 2021 00:00:00 +0530 Sat, 13 Mar 2021 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403116 The Tribunal set aside the impugned order and allowed both appeals, concluding that the revenue authorities failed to prove clandestine clearance or undervaluation with tangible evidence. The computer printouts were deemed inadmissible, the Sales Ledger was unreliable, errors were found in search and seizure procedures, the statements of Appellant No. 2 were not credible, and the penalty imposed was unsustainable under Rule 26 of the Central Excise Rules. The Tribunal emphasized the necessity of positive and affirmative evidence to establish serious charges like clandestine manufacture and clearance. Case-Laws Central Excise Tue, 19 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403116