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CESTAT Chennai remands excise appeals dismissed as time-barred, ruling that the department must prove service of orders before the limitation period begins. Fresh adjudication ordered within 90 days, reinforcing natural justice and procedural fairness in excise proceedings.
CESTAT Ahmedabad sets aside penalties under Rule 26 of Central Excise Rules 2002, ruling that statements alone are insufficient for imposing penalties without corroborative evidence and explicit invocation of the penal clause. The decision underscores the need for strict adherence to procedural safeguards in excise penalty proceedings, impacting manufacturers and corporate officers facing similar allegations.
CESTAT Kolkata ruled that when statutory documents are unavailable due to passage of time, actual production records submitted by the assessee hold legal precedence. The Tribunal set aside an excise duty demand of ₹73.1 lakh, reinforcing that tax authorities cannot rely on procedural lapses caused by delay to deny consequential relief to manufacturers.