https://www.taxtmi.com/caselaws?id=114011 The Tribunal annulled the demand for duty and penalty against the appellants, underscoring that assumptions and suspicions cannot substitute for legal proof. The matter concerning the shortage of ferro manganese was remanded to the jurisdictional Adjudicating Authority for further examination, requiring concrete evidence rather than speculative assertions. en-us Thu, 29 Jul 2004 00:00:00 +0530 Tue, 11 Jun 2024 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114011 The Tribunal annulled the demand for duty and penalty against the appellants, underscoring that assumptions and suspicions cannot substitute for legal proof. The matter concerning the shortage of ferro manganese was remanded to the jurisdictional Adjudicating Authority for further examination, requiring concrete evidence rather than speculative assertions. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114011