https://www.taxtmi.com/caselaws?id=431788 The Tribunal set aside the Adjudicating Authority's decision to demand Central Excise duty on traded items for the financial year 2013-14, along with the imposed penalty, as there was no evidence of fraud or willful misstatement by the appellant. The appellant's maintenance of separate records for trading items and compliance with statutory returns were noted, leading to the appeal being allowed with consequential benefits as per the law. The Miscellaneous Application for out-of-turn hearing was disposed of, and the judgment was pronounced in open court. en-us Mon, 19 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431788 The Tribunal set aside the Adjudicating Authority's decision to demand Central Excise duty on traded items for the financial year 2013-14, along with the imposed penalty, as there was no evidence of fraud or willful misstatement by the appellant. The appellant's maintenance of separate records for trading items and compliance with statutory returns were noted, leading to the appeal being allowed with consequential benefits as per the law. The Miscellaneous Application for out-of-turn hearing was disposed of, and the judgment was pronounced in open court. Case-Laws Central Excise Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431788