https://www.taxtmi.com/caselaws?id=107708 Mere mention of an assessee as consignee in transport GRs is insufficient to sustain a duty demand unless supported by independent evidence showing actual receipt of duty-free billets and their use in manufacture. The Revenue relied on GR entries and an allegation that the billets were diverted for producing M.S. flats and bars, but no corroborative material proved receipt or use by the assessee. Following an earlier Tribunal view on similar facts, the duty demand was held unsustainable for want of evidence, and the impugned order was upheld. en-us Fri, 25 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107708 Mere mention of an assessee as consignee in transport GRs is insufficient to sustain a duty demand unless supported by independent evidence showing actual receipt of duty-free billets and their use in manufacture. The Revenue relied on GR entries and an allegation that the billets were diverted for producing M.S. flats and bars, but no corroborative material proved receipt or use by the assessee. Following an earlier Tribunal view on similar facts, the duty demand was held unsustainable for want of evidence, and the impugned order was upheld. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107708