https://www.taxtmi.com/caselaws?id=794343 Penalties on Jammu and Kashmir menthol manufacturers were discussed in the context of allegations that they had merely issued invoices without manufacturing or supplying goods. The Tribunal noted that the case rested mainly on statements and assumptions drawn from proceedings against other noticees, without independent investigation, concrete corroborative evidence, or proof that the units were non-manufacturing or that no goods moved from their premises. It also reiterated that allegations of bogus procurement and clandestine activity require tangible evidence, and that statements used against a party without effective cross-examination cannot safely be the sole basis for adverse findings. On that basis, the penalties were held unsustainable. en-us Thu, 02 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 10:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794343 Penalties on Jammu and Kashmir menthol manufacturers were discussed in the context of allegations that they had merely issued invoices without manufacturing or supplying goods. The Tribunal noted that the case rested mainly on statements and assumptions drawn from proceedings against other noticees, without independent investigation, concrete corroborative evidence, or proof that the units were non-manufacturing or that no goods moved from their premises. It also reiterated that allegations of bogus procurement and clandestine activity require tangible evidence, and that statements used against a party without effective cross-examination cannot safely be the sole basis for adverse findings. On that basis, the penalties were held unsustainable. Case-Laws Central Excise Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794343