https://www.taxtmi.com/caselaws?id=210230 The Tribunal upheld the decision of the original authority and Commissioner (Appeals) to drop the demand of Rs.31,93,380/- based on seized private records and alleged use of fake invoices. The department's appeal was rejected as suspicion alone could not replace concrete evidence, and the seized private records lacked credibility without corroboration from relevant parties. The Tribunal criticized the department for the lack of a meaningful investigation, leading to the failure to gather necessary evidence. The department failed to provide valid grounds to challenge the concurrent findings, resulting in the dismissal of their appeal. en-us Wed, 29 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210230 The Tribunal upheld the decision of the original authority and Commissioner (Appeals) to drop the demand of Rs.31,93,380/- based on seized private records and alleged use of fake invoices. The department's appeal was rejected as suspicion alone could not replace concrete evidence, and the seized private records lacked credibility without corroboration from relevant parties. The Tribunal criticized the department for the lack of a meaningful investigation, leading to the failure to gather necessary evidence. The department failed to provide valid grounds to challenge the concurrent findings, resulting in the dismissal of their appeal. Case-Laws Central Excise Wed, 29 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210230