https://www.taxtmi.com/caselaws?id=105085 The Tribunal upheld the Additional Collector's decision to drop duty demand on Super Enamelled Copper wire due to lack of conclusive evidence. However, it confirmed the confiscation of 12 reels of unaccounted wire ready for dispatch. The Department's claim of illicit removal and storage lacked proof, leading to the benefit of doubt for the respondents. The Tribunal disagreed on the penalty, emphasizing the need for proper accounting and remanded the case for reconsideration. A Third Member ultimately supported remanding the case based on the Vice President's findings. en-us Fri, 23 Oct 1998 00:00:00 +0530 Fri, 02 Mar 2012 14:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105085 The Tribunal upheld the Additional Collector's decision to drop duty demand on Super Enamelled Copper wire due to lack of conclusive evidence. However, it confirmed the confiscation of 12 reels of unaccounted wire ready for dispatch. The Department's claim of illicit removal and storage lacked proof, leading to the benefit of doubt for the respondents. The Tribunal disagreed on the penalty, emphasizing the need for proper accounting and remanded the case for reconsideration. A Third Member ultimately supported remanding the case based on the Vice President's findings. Case-Laws Central Excise Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105085