https://www.taxtmi.com/caselaws?id=447848 CESTAT Ahmedabad allowed the appeal and set aside demand, interest and penalties imposed for alleged clandestine removal of galvanized MS wires. The tribunal found no evidence of clandestine clearance, noting that no investigation was conducted with transporters, no buyers were identified, no payment evidence existed, and the principal manufacturer was not interrogated. Cross-examination under Section 9D of Central Excise Act was not permitted. The case relied solely on panchnama and statements without tangible evidence proving clandestine removal beyond doubt. en-us Thu, 04 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447848 CESTAT Ahmedabad allowed the appeal and set aside demand, interest and penalties imposed for alleged clandestine removal of galvanized MS wires. The tribunal found no evidence of clandestine clearance, noting that no investigation was conducted with transporters, no buyers were identified, no payment evidence existed, and the principal manufacturer was not interrogated. Cross-examination under Section 9D of Central Excise Act was not permitted. The case relied solely on panchnama and statements without tangible evidence proving clandestine removal beyond doubt. Case-Laws Central Excise Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447848