Clandestine Removal - Since the sole challenge to the order is ...

Court Overturns Penalty Due to Lack of Solid Evidence; Third-Party Testimony Insufficient for Appellant's Case.

May 12, 2022

Case Laws Central Excise AT

Clandestine Removal - Since the sole challenge to the order is its reliance upon third party evidence, it is necessary to check the evidentiary value of the third party evidence - there is no cogent evidence on record to proceed against the appellant so as to penalise them. Hence, it is held that the authority below has wrongly confirmed the demand. Question of imposition of penalty on the present appellants in the given circumstances does not at all arise. - AT

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Clandestine Removal - Since the sole challenge to the order is ...

Court Overturns Penalty Due to Lack of Solid Evidence; Third-Party Testimony Insufficient for Appellant's Case.

May 12, 2022

Case Laws Central Excise AT

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