Department's Appeal Dismissed: Lack of Evidence for Excise Duty Collection

The appeal by the Department was dismissed by the Appellate Tribunal CESTAT CHENNAI as the demand under Section 11D was set aside by the lower appellate authority due to insufficient evidence of excise duty collection from customers by the respondents. The Department failed to provide any invoice to challenge the findings.

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The Appellate Tribunal CESTAT CHENNAI dismissed the Department's appeal as the lower appellate authority set aside the demand under Section 11D due to lack of evidence that the respondents collected excise duty from customers. No invoice was provided by the Department to counter the findings.

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