https://www.taxtmi.com/caselaws?id=409255 The Tribunal set aside the impugned order, ruling in favor of the appellant. Allegations of clandestine production and clearance were not substantiated by concrete evidence. The appellant's failure to produce original statutory records did not conclusively prove clandestine activities. Penalties imposed under Rule 25 were deemed unjustified as there was no evidence of fraud or intent to evade duty. The show cause notice and subsequent orders were found defective, leading to the decision that confiscation and penalties were unwarranted. The appellant was entitled to consequential benefits as the case lacked clear evidence of evasion. en-us Thu, 01 Jul 2021 00:00:00 +0530 Sat, 03 Jul 2021 08:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409255 The Tribunal set aside the impugned order, ruling in favor of the appellant. Allegations of clandestine production and clearance were not substantiated by concrete evidence. The appellant's failure to produce original statutory records did not conclusively prove clandestine activities. Penalties imposed under Rule 25 were deemed unjustified as there was no evidence of fraud or intent to evade duty. The show cause notice and subsequent orders were found defective, leading to the decision that confiscation and penalties were unwarranted. The appellant was entitled to consequential benefits as the case lacked clear evidence of evasion. Case-Laws Central Excise Thu, 01 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409255