https://www.taxtmi.com/caselaws?id=404001 The court granted leave to amend the appeal to restrict it to one respondent, deleting other respondents. The appeal challenged an order regarding clandestine clearance of excisable goods. The court analyzed the burden of proof, cross-examination, and evidence assessment by the Tribunal, noting lacunae in the investigation. Evidence from hard-disks was deemed unreliable. As demands were not proven against the respondent, penalty imposition was dismissed, and the appeal was rejected without costs. en-us Fri, 22 Jan 2021 00:00:00 +0530 Mon, 26 Jul 2021 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404001 The court granted leave to amend the appeal to restrict it to one respondent, deleting other respondents. The appeal challenged an order regarding clandestine clearance of excisable goods. The court analyzed the burden of proof, cross-examination, and evidence assessment by the Tribunal, noting lacunae in the investigation. Evidence from hard-disks was deemed unreliable. As demands were not proven against the respondent, penalty imposition was dismissed, and the appeal was rejected without costs. Case-Laws Central Excise Fri, 22 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404001