https://www.taxtmi.com/caselaws?id=117699 The Appellate Tribunal upheld the Commissioner's decision to set aside the short-levy of duty demand. The Tribunal found no merit in the Revenue's appeal, emphasizing the importance of concrete evidence in establishing duty liability. The judgment was based on the principle that allegations must be supported by convincing evidence, not just assumptions or discrepancies in documentation. en-us Thu, 23 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117699 The Appellate Tribunal upheld the Commissioner's decision to set aside the short-levy of duty demand. The Tribunal found no merit in the Revenue's appeal, emphasizing the importance of concrete evidence in establishing duty liability. The judgment was based on the principle that allegations must be supported by convincing evidence, not just assumptions or discrepancies in documentation. Case-Laws Central Excise Thu, 23 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117699