https://www.taxtmi.com/caselaws?id=152815 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Department's appeal and affirming the setting aside of the original authority's order for absolute confiscation and penalty imposition on a consignment believed to be of Nepalese origin. The lack of evidence supporting the foreign origin claim led to the rejection of the Department's argument, emphasizing the absence of conclusive proof linking the seized goods to Nepal. The Tribunal highlighted the local procurement of goods and the failure to investigate at the consignee's end, ultimately concluding that the Department failed to establish the foreign origin of the scrap. en-us Mon, 22 Mar 2010 00:00:00 +0530 Thu, 11 Jul 2013 15:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152815 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Department's appeal and affirming the setting aside of the original authority's order for absolute confiscation and penalty imposition on a consignment believed to be of Nepalese origin. The lack of evidence supporting the foreign origin claim led to the rejection of the Department's argument, emphasizing the absence of conclusive proof linking the seized goods to Nepal. The Tribunal highlighted the local procurement of goods and the failure to investigate at the consignee's end, ultimately concluding that the Department failed to establish the foreign origin of the scrap. Case-Laws Central Excise Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152815