https://www.taxtmi.com/caselaws?id=128197 The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellant. The decision highlighted the lack of evidence establishing a relationship between CTIL and MT for excise duty purposes. The Tribunal emphasized the importance of factual accuracy and substantial evidence in excise duty cases, ultimately ruling in favor of the appellants due to the insufficiency of proof supporting the Commissioner's allegations against CTIL. en-us Wed, 12 Aug 2009 00:00:00 +0530 Fri, 29 Mar 2013 18:52:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128197 The Tribunal allowed the appeal, setting aside the duty demand and penalties imposed on the appellant. The decision highlighted the lack of evidence establishing a relationship between CTIL and MT for excise duty purposes. The Tribunal emphasized the importance of factual accuracy and substantial evidence in excise duty cases, ultimately ruling in favor of the appellants due to the insufficiency of proof supporting the Commissioner's allegations against CTIL. Case-Laws Central Excise Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128197