https://www.taxtmi.com/caselaws?id=152229 The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's appeal against the Commissioner (Appeals) order, which set aside a demand of duty and penalty. The dispute centered on the denial of credit to the respondents by the Revenue, alleging non-receipt of raw materials by the registered dealer. Despite the Revenue's contentions, the Tribunal upheld the Commissioner's findings based on substantial evidence provided by the respondents, confirming the receipt, utilization, and duty payment for the inputs. The Tribunal emphasized the importance of evidence in tax disputes and the lack of challenge to the established facts, leading to the appeal's dismissal. en-us Thu, 15 Oct 2009 00:00:00 +0530 Thu, 27 Jun 2013 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152229 The Appellate Tribunal CESTAT KOLKATA dismissed the Revenue's appeal against the Commissioner (Appeals) order, which set aside a demand of duty and penalty. The dispute centered on the denial of credit to the respondents by the Revenue, alleging non-receipt of raw materials by the registered dealer. Despite the Revenue's contentions, the Tribunal upheld the Commissioner's findings based on substantial evidence provided by the respondents, confirming the receipt, utilization, and duty payment for the inputs. The Tribunal emphasized the importance of evidence in tax disputes and the lack of challenge to the established facts, leading to the appeal's dismissal. Case-Laws Central Excise Thu, 15 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152229