https://www.taxtmi.com/caselaws?id=117823 The Appellate Tribunal overturned the Revenue's decision confirming a demand of Rs. 98,000 for excise duty based on an invoice indicating 16% duty collected for goods exempt from duty. Despite the invoice error, the appellant provided a certificate and bond as evidence of no duty payment for the exported goods. The Tribunal criticized the Revenue for not thoroughly investigating and relying solely on the invoice, ultimately setting aside the order and allowing the appeal. The judgment highlighted the necessity of substantiated evidence and thorough verification before confirming demands based on presumptions from documentation alone. en-us Fri, 31 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117823 The Appellate Tribunal overturned the Revenue's decision confirming a demand of Rs. 98,000 for excise duty based on an invoice indicating 16% duty collected for goods exempt from duty. Despite the invoice error, the appellant provided a certificate and bond as evidence of no duty payment for the exported goods. The Tribunal criticized the Revenue for not thoroughly investigating and relying solely on the invoice, ultimately setting aside the order and allowing the appeal. The judgment highlighted the necessity of substantiated evidence and thorough verification before confirming demands based on presumptions from documentation alone. Case-Laws Central Excise Fri, 31 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117823