https://www.taxtmi.com/caselaws?id=104792 Demand of central excise duty and penalty based on an alleged Delhi sales depot failed because the Revenue did not prove the existence of any such depot or that sales were made there. The assessee denied maintaining a depot, and neither the show cause notice nor the adjudication order identified its location. In the absence of independent evidence, the small collection towards freight and handling charges was insufficient to displace the claim that sales occurred at the factory gate. The alleged depot-based sale was therefore not established, and the demand could not be sustained. en-us Fri, 15 Mar 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104792 Demand of central excise duty and penalty based on an alleged Delhi sales depot failed because the Revenue did not prove the existence of any such depot or that sales were made there. The assessee denied maintaining a depot, and neither the show cause notice nor the adjudication order identified its location. In the absence of independent evidence, the small collection towards freight and handling charges was insufficient to displace the claim that sales occurred at the factory gate. The alleged depot-based sale was therefore not established, and the demand could not be sustained. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104792