https://www.taxtmi.com/caselaws?id=442010 The Tribunal ruled in favor of the Appellants, setting aside duty demands and penalties against them. It found that the Revenue failed to establish ownership of the pen drives and admissibility of their data. The computer printouts did not meet Section 36B requirements, and statements lacked compliance with Section 9D. Insufficient corroborative evidence existed for clandestine clearance allegations and procurement of raw materials without invoices. Consequently, penalties imposed on the companies and director were also overturned due to lack of evidence linking them to the alleged activities. en-us Thu, 27 Jul 2023 00:00:00 +0530 Tue, 22 Aug 2023 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442010 The Tribunal ruled in favor of the Appellants, setting aside duty demands and penalties against them. It found that the Revenue failed to establish ownership of the pen drives and admissibility of their data. The computer printouts did not meet Section 36B requirements, and statements lacked compliance with Section 9D. Insufficient corroborative evidence existed for clandestine clearance allegations and procurement of raw materials without invoices. Consequently, penalties imposed on the companies and director were also overturned due to lack of evidence linking them to the alleged activities. Case-Laws Central Excise Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442010