https://www.taxtmi.com/caselaws?id=417655 The Tribunal found insufficient evidence to support the charge of clandestine manufacture and clearance of goods against the appellants. Due to the lack of buyer statements, failure to ascertain raw material procurement, and denial of cross-examination of the supplier, the charges were deemed unsustainable. Relying on a similar precedent, the Tribunal concluded that the allegations were speculative without concrete proof. Consequently, the impugned order was set aside, and the appeals were allowed in favor of the appellants, granting them consequential relief. en-us Tue, 11 Jan 2022 00:00:00 +0530 Sat, 29 Jan 2022 08:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417655 The Tribunal found insufficient evidence to support the charge of clandestine manufacture and clearance of goods against the appellants. Due to the lack of buyer statements, failure to ascertain raw material procurement, and denial of cross-examination of the supplier, the charges were deemed unsustainable. Relying on a similar precedent, the Tribunal concluded that the allegations were speculative without concrete proof. Consequently, the impugned order was set aside, and the appeals were allowed in favor of the appellants, granting them consequential relief. Case-Laws Central Excise Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417655