https://www.taxtmi.com/caselaws?id=428111 The Tribunal set aside the order confiscating raw materials, finished, and semi-finished goods, and penalties imposed on the appellants. The confiscation was deemed unjustified as it relied on presumptions without sufficient evidence. The department's failure to comply with statutory provisions under the Central Excise Act, 1944, and Customs Act, 1962, was highlighted. The burden of proof for allegations of clandestine removal was not met, leading to the Tribunal allowing the appeals and emphasizing the importance of following proper procedures during investigations and adjudications. en-us Wed, 21 Sep 2022 00:00:00 +0530 Sat, 24 Sep 2022 08:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428111 The Tribunal set aside the order confiscating raw materials, finished, and semi-finished goods, and penalties imposed on the appellants. The confiscation was deemed unjustified as it relied on presumptions without sufficient evidence. The department's failure to comply with statutory provisions under the Central Excise Act, 1944, and Customs Act, 1962, was highlighted. The burden of proof for allegations of clandestine removal was not met, leading to the Tribunal allowing the appeals and emphasizing the importance of following proper procedures during investigations and adjudications. Case-Laws Central Excise Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428111