https://www.taxtmi.com/caselaws?id=125150 The Tribunal granted relief to the appellant in a case concerning duty payment on dyeing manmade fabrics without electricity. The Revenue's case lacked substantial evidence beyond a retracted admission statement by the proprietor, with no verification done on power consumption details. The Tribunal emphasized the absence of corroborating evidence, leading to the benefit of the doubt favoring the appellant. The validity of the proprietor's admission statement was questioned due to lack of investigation on motor purchase details and electricity consumption, weakening the Revenue's case. The judgment highlighted the necessity of thorough evidence to establish duty liability conclusively. en-us Mon, 02 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125150 The Tribunal granted relief to the appellant in a case concerning duty payment on dyeing manmade fabrics without electricity. The Revenue's case lacked substantial evidence beyond a retracted admission statement by the proprietor, with no verification done on power consumption details. The Tribunal emphasized the absence of corroborating evidence, leading to the benefit of the doubt favoring the appellant. The validity of the proprietor's admission statement was questioned due to lack of investigation on motor purchase details and electricity consumption, weakening the Revenue's case. The judgment highlighted the necessity of thorough evidence to establish duty liability conclusively. Case-Laws Central Excise Mon, 02 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125150