https://www.taxtmi.com/caselaws?id=91559 The Tribunal dismissed all three Appeals of the Revenue, ruling in favor of the respondents. It emphasized that the burden lies on the Revenue to prove clandestine removal post-reprocessing of defective paints and varnishes and found no evidence of such removal. The Tribunal highlighted the impracticality of expecting separate correlation for goods reprocessed with fresh materials and underscored the importance of proper accounting practices and burden of proof in excise matters. The decision clarified the standard of evidence required to establish clandestine removal and upheld the lower appellate authority's ruling. en-us Tue, 29 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91559 The Tribunal dismissed all three Appeals of the Revenue, ruling in favor of the respondents. It emphasized that the burden lies on the Revenue to prove clandestine removal post-reprocessing of defective paints and varnishes and found no evidence of such removal. The Tribunal highlighted the impracticality of expecting separate correlation for goods reprocessed with fresh materials and underscored the importance of proper accounting practices and burden of proof in excise matters. The decision clarified the standard of evidence required to establish clandestine removal and upheld the lower appellate authority's ruling. Case-Laws Central Excise Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91559