https://www.taxtmi.com/caselaws?id=427483 The Tribunal allowed the appeals filed by employees and brokers associated with M/s Pure Alloys Limited, setting aside the penalties imposed. The Tribunal emphasized the lack of corroborative evidence and the inadmissibility of statements without cross-examination, highlighting the insufficiency of relying solely on third-party evidence for establishing clandestine removal. Specific evidence in the form of weighment slips recovered from an employee's residence was deemed insufficient to link the alleged manufacturer to Pure Alloys Limited, further supporting the decision to overturn the penalties. en-us Thu, 01 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427483 The Tribunal allowed the appeals filed by employees and brokers associated with M/s Pure Alloys Limited, setting aside the penalties imposed. The Tribunal emphasized the lack of corroborative evidence and the inadmissibility of statements without cross-examination, highlighting the insufficiency of relying solely on third-party evidence for establishing clandestine removal. Specific evidence in the form of weighment slips recovered from an employee's residence was deemed insufficient to link the alleged manufacturer to Pure Alloys Limited, further supporting the decision to overturn the penalties. Case-Laws Central Excise Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427483