https://www.taxtmi.com/caselaws?id=126091 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal in a case involving the alleged violation of the Compounding Levy Scheme by the respondent. Despite the Adjudicating authority's levy based on manufacturing activity beyond permitted shifts, the Tribunal found no concrete evidence of such violations. The respondent was granted the benefit of the doubt due to the lack of clear proof of operating machines beyond the approved shifts. The Director's statement about night shift operations was not substantiated, leading to the dismissal of the Revenue's appeal for lack of cogent reasons and concrete evidence. en-us Thu, 19 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 11:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126091 The Tribunal upheld the Commissioner (Appeals)'s order, dismissing the Revenue's appeal in a case involving the alleged violation of the Compounding Levy Scheme by the respondent. Despite the Adjudicating authority's levy based on manufacturing activity beyond permitted shifts, the Tribunal found no concrete evidence of such violations. The respondent was granted the benefit of the doubt due to the lack of clear proof of operating machines beyond the approved shifts. The Director's statement about night shift operations was not substantiated, leading to the dismissal of the Revenue's appeal for lack of cogent reasons and concrete evidence. Case-Laws Central Excise Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126091