https://www.taxtmi.com/caselaws?id=75160 The Tribunal upheld the Commissioner's decision to dismiss the demand and penalty against the respondents in an appeal by the Revenue concerning alleged duty evasion under Sections 11A and 11AC of the Central Excise Act. The Tribunal found the evidence from a Day Book recovered from the premises lacked substantiation beyond entries and records from a third party, emphasizing the necessity of concrete proof to establish evasion. Lack of direct links between the Day Book entries and alleged evasion, as well as discrepancies with the third party's records, weakened the Revenue's case, leading to the rejection of the appeal. en-us Mon, 25 May 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75160 The Tribunal upheld the Commissioner's decision to dismiss the demand and penalty against the respondents in an appeal by the Revenue concerning alleged duty evasion under Sections 11A and 11AC of the Central Excise Act. The Tribunal found the evidence from a Day Book recovered from the premises lacked substantiation beyond entries and records from a third party, emphasizing the necessity of concrete proof to establish evasion. Lack of direct links between the Day Book entries and alleged evasion, as well as discrepancies with the third party's records, weakened the Revenue's case, leading to the rejection of the appeal. Case-Laws Central Excise Mon, 25 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75160