https://www.taxtmi.com/caselaws?id=214846 The Tribunal dismissed the appellant's challenge to the Commissioner (Appeals) order regarding excise duty levy. The Tribunal emphasized the importance of Sections 3 and 4 of the Central Excise Act, 1944 in determining excise duty liability. It found that the appellant failed to provide evidence linking the received amount to the clearance of manufactured goods, necessary for excise duty imposition. Despite the appellant's explanation for the received amount, the lack of verification led to the conclusion that the demand for excise duty was unsubstantiated. The Commissioner (Appeals) decision to set aside the order was affirmed, and the appeal was dismissed. en-us Wed, 13 Jun 2012 00:00:00 +0530 Sat, 09 Nov 2013 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214846 The Tribunal dismissed the appellant's challenge to the Commissioner (Appeals) order regarding excise duty levy. The Tribunal emphasized the importance of Sections 3 and 4 of the Central Excise Act, 1944 in determining excise duty liability. It found that the appellant failed to provide evidence linking the received amount to the clearance of manufactured goods, necessary for excise duty imposition. Despite the appellant's explanation for the received amount, the lack of verification led to the conclusion that the demand for excise duty was unsubstantiated. The Commissioner (Appeals) decision to set aside the order was affirmed, and the appeal was dismissed. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214846