https://www.taxtmi.com/caselaws?id=114748 The Tribunal set aside the order-in-appeal confirming the confiscation of cash and penalty for alleged non-payment of duty on excisable goods. It ruled in favor of the appellants, non-registered dealers in iron and steel products, due to the lack of evidence linking the seized cash to non-duty paid goods. Emphasizing the burden of proof on the authorities, the Tribunal held that goods purchased from the market were presumed duty paid unless proven otherwise. The appellants were granted consequential relief as the impugned order was deemed unsustainable without sufficient evidence. en-us Tue, 16 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 16:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114748 The Tribunal set aside the order-in-appeal confirming the confiscation of cash and penalty for alleged non-payment of duty on excisable goods. It ruled in favor of the appellants, non-registered dealers in iron and steel products, due to the lack of evidence linking the seized cash to non-duty paid goods. Emphasizing the burden of proof on the authorities, the Tribunal held that goods purchased from the market were presumed duty paid unless proven otherwise. The appellants were granted consequential relief as the impugned order was deemed unsustainable without sufficient evidence. Case-Laws Central Excise Tue, 16 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114748