https://www.taxtmi.com/caselaws?id=53372 The Tribunal overturned the penalties imposed on M/s. Jagatpal Prem Chand Ltd., finding insufficient evidence to substantiate the Department's allegations of clandestine removal of excisable goods without duty payment. The Tribunal emphasized the lack of cross-examination of key witnesses and the absence of concrete evidence, such as unaccounted stock or transport documents, leading to the setting aside of the impugned order and allowing the appeals. en-us Fri, 01 Oct 2004 00:00:00 +0530 Fri, 28 Jun 2024 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53372 The Tribunal overturned the penalties imposed on M/s. Jagatpal Prem Chand Ltd., finding insufficient evidence to substantiate the Department's allegations of clandestine removal of excisable goods without duty payment. The Tribunal emphasized the lack of cross-examination of key witnesses and the absence of concrete evidence, such as unaccounted stock or transport documents, leading to the setting aside of the impugned order and allowing the appeals. Case-Laws Central Excise Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53372