https://www.taxtmi.com/caselaws?id=207925 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case involving a shortage of raw tobacco. The Tribunal rejected duty evasion allegations and penalties imposed by the original authority, emphasizing the lack of concrete evidence to support the department's claims of unaccounted manufacturing or clandestine removal. The decision underscored the importance of thorough investigation and corroborative evidence in such cases, stating that presumption alone cannot justify imposing penalties or sustaining demands without substantial proof. en-us Fri, 15 Apr 2011 00:00:00 +0530 Thu, 05 Jan 2012 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207925 The Appellate Tribunal upheld the decision of the Commissioner (Appeals) in a case involving a shortage of raw tobacco. The Tribunal rejected duty evasion allegations and penalties imposed by the original authority, emphasizing the lack of concrete evidence to support the department's claims of unaccounted manufacturing or clandestine removal. The decision underscored the importance of thorough investigation and corroborative evidence in such cases, stating that presumption alone cannot justify imposing penalties or sustaining demands without substantial proof. Case-Laws Central Excise Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207925