https://www.taxtmi.com/caselaws?id=120371 The judge upheld the decision of the lower appellate authority to drop the duty demand, as the Revenue failed to provide sufficient evidence to establish clandestine production and clearance of Gutkha. The burden of proof was not met, and the appeal by the Revenue was rejected. The case emphasized the necessity of concrete evidence to support allegations of clandestine activities in the manufacturing and clearance of goods. en-us Thu, 07 Dec 2006 00:00:00 +0530 Wed, 18 Jul 2012 18:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120371 The judge upheld the decision of the lower appellate authority to drop the duty demand, as the Revenue failed to provide sufficient evidence to establish clandestine production and clearance of Gutkha. The burden of proof was not met, and the appeal by the Revenue was rejected. The case emphasized the necessity of concrete evidence to support allegations of clandestine activities in the manufacturing and clearance of goods. Case-Laws Central Excise Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120371