https://www.taxtmi.com/caselaws?id=111516 The judge allowed the appeal, ruling in favor of the appellant. The court found that the Revenue failed to provide substantial evidence to prove clandestine manufacturing or removal of tobacco without duty payment. The judge emphasized that the appellant was not obligated to retain waste indefinitely once recorded and verified, and the mere absence of waste during the officer's visit was insufficient to support the Revenue's claims. As a result, the court found no merit in the original order and granted relief to the appellant. en-us Fri, 12 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111516 The judge allowed the appeal, ruling in favor of the appellant. The court found that the Revenue failed to provide substantial evidence to prove clandestine manufacturing or removal of tobacco without duty payment. The judge emphasized that the appellant was not obligated to retain waste indefinitely once recorded and verified, and the mere absence of waste during the officer's visit was insufficient to support the Revenue's claims. As a result, the court found no merit in the original order and granted relief to the appellant. Case-Laws Central Excise Fri, 12 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111516