https://www.taxtmi.com/caselaws?id=217831 The Tribunal rejected the Revenue's appeal, upholding the First Appellate Authority's decision in favor of the Assessee. The case centered on duty demand related to warehousing of finished goods, with the Assessee providing evidence of goods received by the consignee in Kolkatta. The Revenue's failure to challenge the authenticity of the evidence or provide substantial contradictory proof led to the Tribunal affirming the lower authority's ruling. The decision underscored the importance of factual evidence and documentation in establishing receipt of goods, ultimately supporting the Assessee's position. en-us Mon, 03 Sep 2012 00:00:00 +0530 Sat, 26 Apr 2014 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217831 The Tribunal rejected the Revenue's appeal, upholding the First Appellate Authority's decision in favor of the Assessee. The case centered on duty demand related to warehousing of finished goods, with the Assessee providing evidence of goods received by the consignee in Kolkatta. The Revenue's failure to challenge the authenticity of the evidence or provide substantial contradictory proof led to the Tribunal affirming the lower authority's ruling. The decision underscored the importance of factual evidence and documentation in establishing receipt of goods, ultimately supporting the Assessee's position. Case-Laws Central Excise Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217831