https://www.taxtmi.com/caselaws?id=103505 The Appellate Tribunal set aside the Collector of Central Excise, Nagpur's decision confirming duty demand and imposing a penalty on the appellant for clandestine manufacturing and transporting biris without a license. The Tribunal found insufficient evidence linking the seized goods to the appellant, noting discrepancies in the department's case. It emphasized the importance of establishing a clear connection between the accused and the alleged offense, requiring concrete evidence and logical links. The appellant's appeal was allowed, and a refund of the pre-deposit was ordered. en-us Tue, 24 Apr 2001 00:00:00 +0530 Thu, 23 Feb 2012 13:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103505 The Appellate Tribunal set aside the Collector of Central Excise, Nagpur's decision confirming duty demand and imposing a penalty on the appellant for clandestine manufacturing and transporting biris without a license. The Tribunal found insufficient evidence linking the seized goods to the appellant, noting discrepancies in the department's case. It emphasized the importance of establishing a clear connection between the accused and the alleged offense, requiring concrete evidence and logical links. The appellant's appeal was allowed, and a refund of the pre-deposit was ordered. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103505