https://www.taxtmi.com/caselaws?id=446139 CESTAT Mumbai allowed the appeal by remand, finding that the central excise order was passed without proper participation of the noticee and lacked corroborative evidence. The tribunal noted that authorities failed to establish links between raw material procurement and finished product channelization with the appellant. Statements relied upon were not tested under section 9D of Central Excise Act, 1944, and their relevancy under section 19 was not established. The duty liability and penalties could not be sustained due to insufficient evidence meeting preponderance of probability standard, requiring fresh appreciation of the matter. en-us Wed, 22 Nov 2023 00:00:00 +0530 Mon, 27 Nov 2023 07:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446139 CESTAT Mumbai allowed the appeal by remand, finding that the central excise order was passed without proper participation of the noticee and lacked corroborative evidence. The tribunal noted that authorities failed to establish links between raw material procurement and finished product channelization with the appellant. Statements relied upon were not tested under section 9D of Central Excise Act, 1944, and their relevancy under section 19 was not established. The duty liability and penalties could not be sustained due to insufficient evidence meeting preponderance of probability standard, requiring fresh appreciation of the matter. Case-Laws Central Excise Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446139