https://www.taxtmi.com/caselaws?id=411360 The Tribunal determined that the penalty imposed on the appellant was unjustified due to insufficient evidence and reliance on presumptions. The lack of concrete proof and reliance on statements without tangible evidence led to the findings being set aside. The Tribunal emphasized the importance of physical inspection and cross-examination in establishing liability, ultimately allowing the appeal based on the inadequacy of evidence supporting the allegations against the appellant. en-us Thu, 22 Jul 2021 00:00:00 +0530 Mon, 23 Aug 2021 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411360 The Tribunal determined that the penalty imposed on the appellant was unjustified due to insufficient evidence and reliance on presumptions. The lack of concrete proof and reliance on statements without tangible evidence led to the findings being set aside. The Tribunal emphasized the importance of physical inspection and cross-examination in establishing liability, ultimately allowing the appeal based on the inadequacy of evidence supporting the allegations against the appellant. Case-Laws Central Excise Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411360