https://www.taxtmi.com/caselaws?id=122049 The case involved an appellant company facing allegations of manufacturing and removing tubes and pipes subject to Central Excise duty. The lower authorities confirmed the duty based on invoices presented. The appellant disputed the demand, arguing for quantification based on specific clearances of tubes and pipes, distinct from general fabricated products. The Tribunal agreed, emphasizing the need for concrete evidence, such as specific invoices, to determine duty liability. The matter was remanded for quantification based on clearances of tubes and pipes supported by proper documentation. The judgment underscores the importance of specific evidence in establishing duty obligations. en-us Wed, 12 Jul 2006 00:00:00 +0530 Wed, 08 Aug 2012 12:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122049 The case involved an appellant company facing allegations of manufacturing and removing tubes and pipes subject to Central Excise duty. The lower authorities confirmed the duty based on invoices presented. The appellant disputed the demand, arguing for quantification based on specific clearances of tubes and pipes, distinct from general fabricated products. The Tribunal agreed, emphasizing the need for concrete evidence, such as specific invoices, to determine duty liability. The matter was remanded for quantification based on clearances of tubes and pipes supported by proper documentation. The judgment underscores the importance of specific evidence in establishing duty obligations. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122049