https://www.taxtmi.com/caselaws?id=125076 The appeals were disposed of through remand, emphasizing the need for further examination based on the established legal precedent. The impugned orders were set aside, and the matter was remanded to the adjudicating authority for a fresh decision in line with the principles outlined in the M/s Rajeev Alloys case. The Tribunal found that the initial burden of proving non-receipt of goods had been met by the Revenue, thus placing the onus on the appellants to demonstrate the actual receipt and use of duty paid goods in manufacturing excisable products. en-us Mon, 22 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125076 The appeals were disposed of through remand, emphasizing the need for further examination based on the established legal precedent. The impugned orders were set aside, and the matter was remanded to the adjudicating authority for a fresh decision in line with the principles outlined in the M/s Rajeev Alloys case. The Tribunal found that the initial burden of proving non-receipt of goods had been met by the Revenue, thus placing the onus on the appellants to demonstrate the actual receipt and use of duty paid goods in manufacturing excisable products. Case-Laws Central Excise Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125076