https://www.taxtmi.com/caselaws?id=420215 The Tribunal set aside the Commissioner's order confirming duty, penalty, and confiscation against the noticees due to inconsistencies in witness statements and lack of cross-examination. The matter was remanded for fresh adjudication, emphasizing compliance with Section 9D of the Central Excise Act. The appeals of the Revenue, Royal Marwar Tobacco Products Pvt. Ltd., and Dipak Kothari were allowed for reconsideration. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 30 Mar 2022 08:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420215 The Tribunal set aside the Commissioner's order confirming duty, penalty, and confiscation against the noticees due to inconsistencies in witness statements and lack of cross-examination. The matter was remanded for fresh adjudication, emphasizing compliance with Section 9D of the Central Excise Act. The appeals of the Revenue, Royal Marwar Tobacco Products Pvt. Ltd., and Dipak Kothari were allowed for reconsideration. Case-Laws Central Excise Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420215