https://www.taxtmi.com/caselaws?id=773848 CESTAT New Delhi dismissed Revenue's appeal against Director of Paradise Steels in clandestine removal case. Tribunal upheld Commissioner (Appeals) finding that department failed to follow mandatory procedure under section 36B of Central Excise Act when retrieving computer data, incorrectly treating panchanama as certificate. Department also failed to follow section 9D procedure for Director's statement under section 14 and did not obtain crucial confirmation from buyers to substantiate clandestine removal allegations. Penalty on Director was set aside due to procedural non-compliance and insufficient evidence. en-us Fri, 27 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773848 CESTAT New Delhi dismissed Revenue's appeal against Director of Paradise Steels in clandestine removal case. Tribunal upheld Commissioner (Appeals) finding that department failed to follow mandatory procedure under section 36B of Central Excise Act when retrieving computer data, incorrectly treating panchanama as certificate. Department also failed to follow section 9D procedure for Director's statement under section 14 and did not obtain crucial confirmation from buyers to substantiate clandestine removal allegations. Penalty on Director was set aside due to procedural non-compliance and insufficient evidence. Case-Laws Central Excise Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773848