https://www.taxtmi.com/caselaws?id=444651 The Tribunal concluded that the department failed to substantiate allegations of clandestine manufacture and clearance against M/s. Parvati Steel Rolling Mills Pvt. Ltd. and M/s. Parvati Steel Re-Rolling Mills Pvt. Ltd. due to a lack of corroborative evidence and violation of natural justice principles, particularly the denial of cross-examination. The evidence, based on uncorroborated diaries and pen drive data, was deemed insufficient. Consequently, the appeals by the appellants were allowed, and the impugned orders demanding Central Excise duty and penalties were set aside. Judgment was pronounced on 18.10.2023. en-us Wed, 18 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444651 The Tribunal concluded that the department failed to substantiate allegations of clandestine manufacture and clearance against M/s. Parvati Steel Rolling Mills Pvt. Ltd. and M/s. Parvati Steel Re-Rolling Mills Pvt. Ltd. due to a lack of corroborative evidence and violation of natural justice principles, particularly the denial of cross-examination. The evidence, based on uncorroborated diaries and pen drive data, was deemed insufficient. Consequently, the appeals by the appellants were allowed, and the impugned orders demanding Central Excise duty and penalties were set aside. Judgment was pronounced on 18.10.2023. Case-Laws Central Excise Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444651