https://www.taxtmi.com/caselaws?id=311796 The Appellate Tribunal CESTAT Chandigarh allowed the appeal on 30/08/2023, setting aside the impugned order against the appellants regarding allegations of clandestine removal of excisable goods. The Tribunal found the Department's reliance on third-party evidence insufficient, noting the lack of opportunity for cross-examination and inadequate proof of key elements such as raw material use, manufacturing, and transportation. Additionally, the Tribunal highlighted inconsistencies in handling similar cases, where identical show-cause notices resulted in different outcomes. The decision underscores the necessity for comprehensive investigations and substantial evidence in such cases. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 13 Jan 2024 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311796 The Appellate Tribunal CESTAT Chandigarh allowed the appeal on 30/08/2023, setting aside the impugned order against the appellants regarding allegations of clandestine removal of excisable goods. The Tribunal found the Department's reliance on third-party evidence insufficient, noting the lack of opportunity for cross-examination and inadequate proof of key elements such as raw material use, manufacturing, and transportation. Additionally, the Tribunal highlighted inconsistencies in handling similar cases, where identical show-cause notices resulted in different outcomes. The decision underscores the necessity for comprehensive investigations and substantial evidence in such cases. Case-Laws Central Excise Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311796