https://www.taxtmi.com/caselaws?id=406266 The Appellate Tribunal overturned the order confirming the recovery of Central Excise duty from a manufacturer accused of clandestine procurement of raw materials and clearance of goods. The Tribunal emphasized the need for concrete evidence and found that reliance on third-party documents alone was insufficient to prove the manufacturer's involvement. Without corroborative evidence such as stock verification or transportation records, the Tribunal set aside the order, stating it lacked a legal basis. As a result, the appeal was allowed, and the recovery order was overturned. en-us Tue, 23 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406266 The Appellate Tribunal overturned the order confirming the recovery of Central Excise duty from a manufacturer accused of clandestine procurement of raw materials and clearance of goods. The Tribunal emphasized the need for concrete evidence and found that reliance on third-party documents alone was insufficient to prove the manufacturer's involvement. Without corroborative evidence such as stock verification or transportation records, the Tribunal set aside the order, stating it lacked a legal basis. As a result, the appeal was allowed, and the recovery order was overturned. Case-Laws Central Excise Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406266