https://www.taxtmi.com/caselaws?id=442442 The Tribunal set aside the impugned order by the Commissioner of Central Excise, Chandigarh, confirming a demand of Rs. 1,94,93,730/- along with penalties and interest, and imposing penalties on the partners of the appellant firm. The Tribunal found that the evidence did not conclusively prove non-manufacture, the investigation was based on assumptions, witnesses were not given the opportunity for cross-examination, and previous Tribunal decisions consistently set aside similar demands, leading to the unsustainable nature of the impugned order. Consequently, the appeals were allowed, and the demand and penalties were set aside. en-us Thu, 31 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442442 The Tribunal set aside the impugned order by the Commissioner of Central Excise, Chandigarh, confirming a demand of Rs. 1,94,93,730/- along with penalties and interest, and imposing penalties on the partners of the appellant firm. The Tribunal found that the evidence did not conclusively prove non-manufacture, the investigation was based on assumptions, witnesses were not given the opportunity for cross-examination, and previous Tribunal decisions consistently set aside similar demands, leading to the unsustainable nature of the impugned order. Consequently, the appeals were allowed, and the demand and penalties were set aside. Case-Laws Central Excise Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442442