https://www.taxtmi.com/caselaws?id=155636 The Tribunal rejected the Revenue's appeal and affirmed the Commissioner's decision on the Central Excise duty liability concerning furniture manufacturing and installation. The decision emphasized the reliance on documentary evidence over oral testimony, particularly in assessing the nature of goods fixed to walls and the marketability of such items. The Tribunal upheld the Commissioner's thorough analysis and determination of duty liability based on concrete evidence, highlighting the significance of factual evidence in excise duty disputes. en-us Wed, 02 Jun 2010 00:00:00 +0530 Fri, 06 Sep 2013 11:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155636 The Tribunal rejected the Revenue's appeal and affirmed the Commissioner's decision on the Central Excise duty liability concerning furniture manufacturing and installation. The decision emphasized the reliance on documentary evidence over oral testimony, particularly in assessing the nature of goods fixed to walls and the marketability of such items. The Tribunal upheld the Commissioner's thorough analysis and determination of duty liability based on concrete evidence, highlighting the significance of factual evidence in excise duty disputes. Case-Laws Central Excise Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155636