https://www.taxtmi.com/caselaws?id=116728 The Tribunal allowed the appeal and set aside the impugned order confirming demands for duty payment and imposing penalties. The decision was based on the lack of factual basis and evidentiary support for the duty confirmation. The Tribunal found that the Commissioner failed to adequately consider the appellant's evidence regarding defective inputs, non-utilization for manufacturing, and absence of entry in registers. The lack of reliance on evidence by the Commissioner was highlighted as a crucial factor in overturning the decision. en-us Thu, 06 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 11:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116728 The Tribunal allowed the appeal and set aside the impugned order confirming demands for duty payment and imposing penalties. The decision was based on the lack of factual basis and evidentiary support for the duty confirmation. The Tribunal found that the Commissioner failed to adequately consider the appellant's evidence regarding defective inputs, non-utilization for manufacturing, and absence of entry in registers. The lack of reliance on evidence by the Commissioner was highlighted as a crucial factor in overturning the decision. Case-Laws Central Excise Thu, 06 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116728