https://www.taxtmi.com/caselaws?id=84252 The appeal was dismissed as the appellant failed to provide sufficient evidence to prove that duty had not been passed on to customers, as required under Section 11B of the Central Excises and Salt Act, 1944. Despite submitting affidavits from customers claiming non-payment of duty, the appellant could not produce documentary evidence or satisfactory explanations to support their claim. The judge emphasized the appellant's burden of proof and concluded that the lack of credible evidence rendered their plea unsupported, leading to the dismissal of the appeal. en-us Thu, 02 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84252 The appeal was dismissed as the appellant failed to provide sufficient evidence to prove that duty had not been passed on to customers, as required under Section 11B of the Central Excises and Salt Act, 1944. Despite submitting affidavits from customers claiming non-payment of duty, the appellant could not produce documentary evidence or satisfactory explanations to support their claim. The judge emphasized the appellant's burden of proof and concluded that the lack of credible evidence rendered their plea unsupported, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 02 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84252