https://www.taxtmi.com/caselaws?id=78055 The appellate tribunal upheld the decision to set aside the duty confirmation by the Commissioner (Appeals) in a case involving a dispute over the clearance of scrap. The tribunal noted the lack of evidence supporting the Revenue's allegations of clandestine removal of scrap and the failure to establish the scrap as generated during manufacturing processes. Contradictory show cause notices and the absence of proof regarding manufacturing and clearance of final products further weakened the Revenue's case, resulting in the rejection of their appeal. en-us Thu, 10 Jun 2010 00:00:00 +0530 Thu, 28 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78055 The appellate tribunal upheld the decision to set aside the duty confirmation by the Commissioner (Appeals) in a case involving a dispute over the clearance of scrap. The tribunal noted the lack of evidence supporting the Revenue's allegations of clandestine removal of scrap and the failure to establish the scrap as generated during manufacturing processes. Contradictory show cause notices and the absence of proof regarding manufacturing and clearance of final products further weakened the Revenue's case, resulting in the rejection of their appeal. Case-Laws Central Excise Thu, 10 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78055